西南石油钻井公司基于价值链的战略成本管理

发布时间：2018-01-03 03:28

本文关键词：西南石油钻井公司基于价值链的战略成本管理　出处：《西南交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：能源是国民经济和社会发展中重要的生产要素和物质基础,而油气资源已经成为我国能源消费的主体。在过去的五十多年以来,我国石油企业的发展取得了长足进步。针对当前快速发展的社会环境和国有石油企业的战略重组和改革,石油钻井企业在面临发展机遇的同时,也面临着前所未有的挑战。在激烈的市场竞争下,石油钻井企业构建基于价值链的战略成本管理理论,不断完善企业成本管理规范,才能获得持久竞争力,走可持续发展的道路。在当前严峻的石油钻井市场形势下,只有改变传统的成本管理方式才能在激烈的市场竞争中占有一席之地。本文将价值链理论与战略成本管理理论相结合,建立了基于价值链的战略成本管理体系,选取能源型企业西南石油钻井公司为例,着眼于西南石油钻井公司的内部价值链、行业价值链和竞争对手价值链分析。西南石油钻井公司在当前利益与长远发展的博弈中,首先在内部价值链的成本管理上,找出内部价值链各环节存在的问题,强化增值环节,消除非增值环节,进行价值链的优化或重构;其次,通过石油行业价值链分析,寻找行业价值链的战略核心环节,采取正确的整合策略,建立战略联盟,降低经营风险和成本;最后,通过对竞争对手价值链研究,树立标杆企业,找出自身和竞争对手的相对优势和劣势,进行竞争对手联和或合并。通过一系列对内对外的发展措施,西南石油钻井公司在企业价值、资源、环境和社会责任协调发展的可持续发展道路上开始新的尝试。尽管基于价值链的战略成本管理在实际应用中还有许多不足,但价值链成本管理的应用对企业的发展意义重大。
[Abstract]:Energy is an important factor of production and material basis of national economic and social development, and the oil and gas resources has become China's main energy consumption. In the past more than 50 years, the development of China's petroleum enterprises has made considerable progress. In view of the current rapid development of the social environment and the state-owned petroleum enterprise strategic restructuring and reform. Oil drilling enterprises in the face of development opportunities, is also facing a hitherto unknown challenge. In the fierce market competition, construction of petroleum drilling enterprise strategic cost management theory based on value chain, improve the enterprise management standards, in order to achieve lasting competitiveness, take the road of sustainable development. In the current grim situation of oil drilling market next, only to change the mode of traditional cost management to the fierce competition in the market occupies a space for one person. In this paper, the theory of value chain and strategic cost management The combination of theory, established a system of strategic cost management based on value chain, select the energy enterprises of southwest petroleum drilling company as an example, focus on the southwest petroleum drilling company's internal value chain analysis, the industry value chain and rival value chain. Southwest petroleum drilling company in the current game interests and long-term development, the cost management in the internal value chain, find out the existing problems of all aspects of internal value chain, strengthen the value chain, eliminating non value added, value chain optimization and reconstruction; secondly, the oil industry value chain analysis, strategic core industry value chain, adopt the correct integration strategy, establish strategic alliances, reduce business risk and cost; finally, through the research on the competitor value chain, establish a benchmark enterprise, find out their competitors and relative strengths and weaknesses, and competitors Or merge. Through a series of internal and external development measures, southwest petroleum drilling company resources in the enterprise value, the coordinated development of environmental and social sustainable development on the road to start a new attempt. Although based on the value chain in the strategic cost management in practice there are many problems, but the significance of the development of the application of value chain cost management on the major enterprises.

【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.72

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