华北石油RSH公司精细化预算管理研究

发布时间：2018-04-12 08:36

本文选题：精细化管理 + 全面预算管理　；参考：《西安石油大学》2017年硕士论文

【摘要】：华北油田受到了石油需求量疲软的影响,经济效益下降,这给寄生于油田企业的RSH公司带来了不小的冲击。依靠内部市场保护政策,RSH公司与其他同行相比竞争较小,因此对科学管理体制的建立不注重,全面预算管理的实施也较为粗放,对产品成本的控制力低、价格高,同业对手所构成的市场供给压力日趋显现。RSH公司急需建立一套精细化的预算管理体制以解决现在成本高、竞争力弱的困境。本文以RSH公司全面预算管理系统作为研究对象,通过对公司现行预算管理体系成熟度的分析,经过实际调研找出其在运行过程中存在的问题,借鉴华北油田精细化管理体系的应用及西方先进科学方法,为RSH公司设计了一套基于战略导向、作业成本法、离散系数、多元化考评等一系列方法的精细化预算管理体系,实现了对原有预算管理系统的优化。本文在理论研究的基础上,以RSH公司综合服务大队为例对精细化预算管理体系进行了模拟实施,结果表明公司采用精细化预算管理后预算组织机构更加精简,预算目标制定的更加精确,预算编制方案更加详细,预算执行的控制力更加有效,预算考核更加全面。精细化预算管理提高了RSH公司整体预算管理水平,为公司节约了成本,实现了资源有效配置,推进了我国大中型企业对于精细化预算管理理论运用的进一步探索。
[Abstract]:Huabei Oilfield has been affected by the weak oil demand, and the economic benefits have declined, which has brought not a small impact to RSH Company, which is parasitic on the oil field enterprises.Depending on the internal market protection policy, RSH company is less competitive than other counterparts, so it does not pay attention to the establishment of scientific management system, the implementation of comprehensive budget management is also extensive, the control over product cost is low, and the price is high.The market supply pressure formed by the competitors in the same industry is becoming more and more obvious. RSH Company urgently needs to establish a set of fine budget management system to solve the current dilemma of high cost and weak competitiveness.In this paper, the overall budget management system of RSH Company as the research object, through the analysis of the maturity of the current budget management system of the company, through practical research to find out its problems in the process of operation.Based on the application of refined management system in Huabei Oilfield and advanced scientific methods in the West, a set of refined budget management systems based on strategic orientation, activity-based costing, discrete coefficients and diversified evaluation are designed for RSH Company.The optimization of the original budget management system is realized.On the basis of theoretical research, this paper simulates the implementation of the refined budget management system with the example of RSH Integrated Service Group. The results show that the budget organization of the company is more streamlined after the adoption of refined budget management.Budget targets are set more accurately, budget plans are more detailed, budget execution is more effective, and budget assessment is more comprehensive.The fine budget management improves the whole budget management level of RSH company, saves the cost for the company, realizes the effective allocation of resources, and promotes the further exploration of the application of the refined budget management theory in the large and medium-sized enterprises of our country.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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