目标成本管理在X区块气水平井钻井的应用研究

发布时间：2018-06-26 21:09

本文选题：目标成本管理 + 气水平井　；参考：《西安石油大学》2017年硕士论文

【摘要】：现今,我国钻探行业正在发生深刻变化,国家一系列政策出台,推进了钻探服务市场全面开放,各方面竞争越来越激烈,企业只有顺应这一大趋势,及时调整战略部署,以经济效益为抓手,做好成本企划,实施区块目标成本控制,才能优化生产部署,获得可持续发展与增长的动力。本文聚焦于目标成本管理在X区块气水平井成本管理中的应用。首先对X区块气水平井成本管理现状进行了调查与分析,发现X区块气水平井的成本管理存在成本控制难、外部环境因素复杂、不确定因素较多等问题,通过对存在问题的分析指出应通过目标成本管理来改进X区块气水平井的成本管理。其次,本文从组织结构、技术等方面论证了目标成本管理在X区块气水平井钻井成本管理中应用的可行性,明确了目标成本管理在X区块应用的基础。再次,基于X区块目标成本制定的假定及成本性态分析,并结合区块目标管理方法,构建了目标成本定价模型,本文论证了X区块目标成本的制定和分解,从而确定了成本业绩标准。最后,本文从目标成本差异的分析出发,提出了X区块气水平井成本管理中基于目标成本差异的成本控制的原则、成本控制的方法等,并用预测的成本数据对成本控制方法进行模拟,表明目标成本管理在X区块气水平井成本控制中是有效的。当然,本文的研究不是终点,因为市场环境瞬息万变,随着企业内外部环境的不断变化,目标成本定价模型也可能会其他模型所取代,但在目前情况来看,最为适应CQ公司目标成本管理的就是区块目标成本管理模型。
[Abstract]:Nowadays, the drilling industry in our country is undergoing profound changes, and a series of national policies have been issued, which have promoted the full opening of the drilling service market, and the competition in all aspects has become more and more intense. Enterprises have to adapt to this major trend and adjust their strategic plans in time. Only by taking economic benefits as the starting point, making the cost planning and implementing the block target cost control, can the production deployment be optimized and the power of sustainable development and growth be obtained. This paper focuses on the application of target cost management in gas horizontal well cost management in X block. Firstly, the current situation of gas horizontal well cost management in X block is investigated and analyzed. It is found that the cost management of gas horizontal well in X block is difficult to control, the external environmental factors are complex, and there are many uncertain factors. Through the analysis of the existing problems, it is pointed out that the cost management of gas horizontal wells in block X should be improved through target cost management. Secondly, this paper demonstrates the feasibility of the application of target cost management in gas horizontal well drilling cost management in X block from the aspects of organization structure and technology, and clarifies the foundation of target cost management application in X block. Thirdly, based on the assumption and cost behavior analysis of X block target cost, combined with the block objective management method, the target cost pricing model is constructed, and the formulation and decomposition of X block target cost are demonstrated in this paper. Thus, the cost performance standard is determined. Finally, based on the analysis of target cost difference, this paper puts forward the principle of cost control based on target cost difference and the method of cost control in gas horizontal well cost management in X block. The cost control method is simulated with the predicted cost data, which shows that the target cost management is effective in the cost control of gas horizontal wells in X block. Of course, the study of this paper is not the end, because the market environment changes rapidly, with the continuous changes of the internal and external environment, the target cost pricing model may also be replaced by other models, but in the current situation, The most suitable target cost management model for CQ company is block cost management model.
【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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