FF厂成本控制研究
发布时间：2018-07-26 17:29
【摘要】：随着市场经济的飞速发展,市场竞争日趋激烈,企业获利空间越来越小,如此环境下,成本的高低决定着企业的获利水平甚至成败,成本控制因而成为任何一个企业关注的重点问题。近几年,国内石油行业逐步控制投资规模,大幅削减油田整体基建工作量,并进一步压缩生产成本,油田企业正面临着极大的经营压力和严峻的市场开发形势,因此如何通过有效的成本控制降低企业的经营压力,已成为油田企业今后生存和发展的关键。论文在此背景下,采用案例分析法,以油田企业FF厂为研究对象,对其成本控制问题进行了深入的分析。论文分为四个部分,首先,从总体上介绍了论文的研究背景、研究意义、国内外研究现状及研究思路与基本内容。其次,介绍了成本控制的相关基础理论。第三部分,以FF厂为研究对象,介绍了FF厂的概况、生产经营压力、产品构成、成本控制现状以及成本控制问题,在此基础上,进一步归纳提炼FF厂成本控制问题的深层次原因,包括成本控制理念落后、成本控制制度不完善、成本控制部门与人员职责不清、预算管理不到位、缺乏约束与激励机制等。最后,针对存在问题的原因,提出成本控制的完善措施,具体包括转变成本控制理念、完善成本控制制度、明确相关部门和人员的管理职责、加强预算管理、以及建立激励机制。
[Abstract]:With the rapid development of the market economy, the market competition is becoming more and more fierce, and the profit space of the enterprise is becoming smaller and smaller. In such an environment, the level of cost determines the level of profit of the enterprise and even the success or failure of the enterprise. Therefore, cost control has become the focus of any enterprise. In recent years, the domestic oil industry has gradually controlled the scale of investment, drastically reduced the overall construction workload of oil fields, and further reduced production costs. Oil field enterprises are facing great operating pressure and severe market development situation. Therefore, how to reduce the operating pressure through effective cost control has become the key to the future survival and development of oil field enterprises. Under this background, the cost control problem of FF plant in oil field is analyzed deeply by case analysis. The thesis is divided into four parts. Firstly, it introduces the research background, research significance, domestic and foreign research status, research ideas and basic contents. Secondly, the basic theory of cost control is introduced. The third part, taking FF plant as the research object, introduces the general situation of FF plant, production and management pressure, product composition, cost control status and cost control problems. The reasons of cost control in FF plant are further summarized, including backward idea of cost control, imperfect cost control system, unclear responsibility of cost control department and personnel, lack of budget management, lack of restraint and incentive mechanism, etc. Finally, aiming at the causes of the problems, the paper puts forward the perfect measures of cost control, including changing the concept of cost control, perfecting the cost control system, clarifying the management responsibilities of relevant departments and personnel, and strengthening the budget management. And the establishment of incentive mechanism.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.72
本文编号：2146749
[Abstract]:With the rapid development of the market economy, the market competition is becoming more and more fierce, and the profit space of the enterprise is becoming smaller and smaller. In such an environment, the level of cost determines the level of profit of the enterprise and even the success or failure of the enterprise. Therefore, cost control has become the focus of any enterprise. In recent years, the domestic oil industry has gradually controlled the scale of investment, drastically reduced the overall construction workload of oil fields, and further reduced production costs. Oil field enterprises are facing great operating pressure and severe market development situation. Therefore, how to reduce the operating pressure through effective cost control has become the key to the future survival and development of oil field enterprises. Under this background, the cost control problem of FF plant in oil field is analyzed deeply by case analysis. The thesis is divided into four parts. Firstly, it introduces the research background, research significance, domestic and foreign research status, research ideas and basic contents. Secondly, the basic theory of cost control is introduced. The third part, taking FF plant as the research object, introduces the general situation of FF plant, production and management pressure, product composition, cost control status and cost control problems. The reasons of cost control in FF plant are further summarized, including backward idea of cost control, imperfect cost control system, unclear responsibility of cost control department and personnel, lack of budget management, lack of restraint and incentive mechanism, etc. Finally, aiming at the causes of the problems, the paper puts forward the perfect measures of cost control, including changing the concept of cost control, perfecting the cost control system, clarifying the management responsibilities of relevant departments and personnel, and strengthening the budget management. And the establishment of incentive mechanism.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.72
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