油田企业EVA导向全价值链成本管理模式研究

发布时间：2018-01-26 05:36

本文关键词： 油田企业 EVA 全价值链成本管理　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：“降本增效”一直是油田企业关注的热点问题。近年来,随着国际石油公司的市场渗透,我国油田企业的竞争压力不断增加,传统的“就成本论成本”的管理理念已经不能适应油田企业国际化竞争的需要,油田企业在关注成本的同时对企业价值创造提出了更多的要求。与此同时,国家对国有资产的保值增值和规范化的经营管理也不断加以重视,国资委于2010年下文要求在所属中央企业全面推行EVA考核体系。在此双重背景下,探索建立EVA导向的油田企业全价值链成本管理新模式从而促进成本费用的控制和经济效益的提高显得十分迫切。本文首先对EVA管理体系和全价值链成本管理思想进行了综述,然后在分析油田企业成本管理现状和存在主要问题的基础上,提出在油田企业构建EVA导向全价值链成本管理模式的工作思路,并以价值至上、成本效益、合作共赢、系统化、全价值链一体化等原则为指导,提出了EVA导向全价值链成本管理模式的基本框架;接着,在对油田企业EVA驱动因素和全价值链进行分解的基础上,指出EVA和全价值链成本管理思想的渗透融合对油田企业成本管理体系创新提供的借鉴。最后,本文将EVA和全价值链成本管理思想紧密结合并应用于油田企业经营管理实践,从成本战略制定、成本预算编制、成本核算分析和成本考评评价四个方面构建起了油田企业EVA导向的全价值链成本管理新模式。
[Abstract]:In recent years, with the market penetration of international oil companies, the competitive pressure of Chinese oil field enterprises has been increasing. The traditional "cost based on cost" management concept can no longer meet the needs of the international competition of oil field enterprises, oil field enterprises pay attention to the cost at the same time put forward more requirements for enterprise value creation. The state pays more and more attention to the maintenance and increment of state-owned assets and the standardized management. In 2010, SASAC called for the full implementation of the EVA assessment system in the central enterprises under this dual background. It is very urgent to explore the establishment of a new model of full value chain cost management for EVA oriented oil field enterprises in order to promote the control of cost cost and the improvement of economic benefits. Firstly, this paper is very urgent to the EVA management system and the whole value chain cost. The management thought is summarized. Then on the basis of analyzing the current situation and main problems of cost management in oil field enterprises, this paper puts forward the idea of constructing EVA oriented full-value chain cost management mode in oil field enterprises, and takes the value first and the cost benefit as the first. Under the guidance of the principles of win-win cooperation, systematization and integration of the whole value chain, this paper puts forward the basic framework of EVA guiding the cost management mode of the whole value chain. Then, on the basis of the decomposition of the EVA drivers and the whole value chain of oil field enterprises. The paper points out that the combination of EVA and the whole value chain cost management provides a reference for the innovation of the cost management system of oil field enterprises. Finally. In this paper, EVA and the whole value chain cost management are closely combined and applied to the practice of oil field enterprise management, from the cost strategy formulation, cost budgeting. Four aspects of cost accounting analysis and cost evaluation and evaluation set up a new model of full value chain cost management oriented by EVA in oil field enterprises.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7

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