胜利油田D石油公司推行标准成本管理研究

发布时间：2018-01-02 15:17

本文关键词：胜利油田D石油公司推行标准成本管理研究　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：石油作为重要的战略性资源，对国家的工业化和现代化起着至关重要的作用。近几年来，油价持续上涨带来的高利润掩盖了我国石油企业油气生产成本的快速增长，我国石油企业油气生产的成本过高，严重削弱了国际竞争力，要想在激烈的市场竞争中立于不败之地，我国的石油企业就必须加强成本管理，形成产品的成本竞争优势。传统的生产成本管理模式已经不能适应我国石油企业发展的要求，，为了能够使企业管理层及时、准确、全面地了解成本信息，石油企业需要建立起提供全面信息的标准成本管理体系。本文以D石油公司为主体，以现代成本管理的基本理论研究为基础，结合目标成本管理和作业成本管理的思想，根据D石油公司的实际情况，基于ERP财务核算系统，将成本预算、核算和成本控制相结合，构建起适用于D石油公司的标准成本管理体系。该体系在对D石油公司基础因素进行分析的基础上，通过对成本性态进行分析，确立作业并划分作业中心，以作业动因的角度，采用顺序法、倒扣法确定成本标准，对固定性的成本项目制定标准成本定额，对短期变动和长期变动分析其变动动因制定作业标准定额，以标准成本为成本控制目标，运用成本差异分析准确、及时发现无效或者低效的作业。
[Abstract]:Oil as an important strategic resource, industrialization and modernization of the country plays a vital role. In recent years, oil prices continued to rise to bring high profits obscures the rapid growth of oil enterprises of oil and gas production cost in China, oil production enterprises of oil and gas in China high cost, weaken the international competitiveness, to in an invincible position in the fierce market competition, China's oil enterprises must strengthen the cost management, the formation of the advantages of the product cost competition. The traditional production cost management already can not adapt to China's oil enterprise development requirements, in order to make the enterprise management timely, accurate, comprehensive understanding of cost information, standard cost management the system of petroleum enterprises need to establish to provide comprehensive information.
In this paper, the D oil company as the main body, in order to study the basic theory of modern cost management as the basis, combined with the target cost management and activity-based cost management, according to the actual situation of the D oil company, ERP financial accounting system based on the cost budget, accounting and cost control combined with the standard cost management system construction for D oil company. Based on the D oil company based on analysis of the factors of the system, based on cost behavior analysis, establish the operation and the division of work center, to cause the operating point of view, using sequential method, inverted standard method to determine the cost of fixed costs of the project, the development of the standard cost of short-term quota. Changes and long-term changes analysis of the change motivation work standard quota on standard cost and cost control objectives, the use of cost difference analysis is accurate, invalid or inefficient operation in a timely manner.

【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】：2013
【分类号】：F426.22;F406.72

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