XH石油公司战略成本管理研究

发布时间：2018-04-20 05:46

本文选题：战略成本 + 价值链　；参考：《华东理工大学》2017年硕士论文

【摘要】：随着管理学的不断发展,企业对成本管理的要求也在不断提高,传统的成本管理模式越来越难以满足现代企业的发展需求,对各价值环节极其复杂的油气开发企业来说更是如此。由于石油天然气产品的高同质性,使得其行业的竞争主要为价格的竞争,而价格竞争归根到底还是成本的竞争。在国际油气市场竞争越发激烈的今天,运用战略成本管理的理论与方法,进行油气开发成本管理创新,具有重要的理论与实践意义。本文以战略成本管理相关理论为基础,并运用相关分析工具为。首先,通过对XH石油公司的经营环境进行研究；其次,在成本控制方面以价值链和成本动因为主要分析工具,与同行业石油公司进行对比分析,指出XH石油公司当前成本控制过程中所存在的问题,并借鉴同行业公司的经验,构建XH石油公司战略成本管理的理论体系,为XH石油公司成本控制寻求当前的解决之道和未来的发展之路。通过本文的研究,为XH石油公司转变成本管理方法,建立有效的低成本发展战略,改善经营与管理,提升自身成本竞争优势奠定了坚实的基础。
[Abstract]:With the continuous development of management, the requirements of cost management are also increasing. The traditional cost management model is more and more difficult to meet the development needs of modern enterprises. This is especially true for oil and gas development enterprises with extremely complex value links. Because of the high homogeneity of petroleum and natural gas products, the competition of oil and gas industry is mainly the competition of price, and the competition of price is the competition of cost in the final analysis. Nowadays the competition in the international oil and gas market is becoming more and more fierce. It is of great theoretical and practical significance to use the theory and method of strategic cost management to innovate the management of oil and gas development cost. This paper is based on the theory of strategic cost management, and applies the relevant analysis tools. First of all, by studying the operating environment of XH oil company, secondly, in the aspect of cost control, using value chain and cost driver as the main analysis tools, comparing with the same industry oil companies. This paper points out the problems existing in the current cost control process of XH Petroleum Company, and constructs the theoretical system of strategic cost management of XH Petroleum Company by using the experience of the same industry company for reference. To seek the current solution and the future development road for XH oil company cost control. Through the research of this paper, it lays a solid foundation for XH Oil Company to change its cost management method, establish effective low cost development strategy, improve its management and management, and enhance its own competitive advantage in cost.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.22

【相似文献】