ZY固井公司成本管理存在的问题及对策研究

发布时间：2018-01-06 04:14

本文关键词：ZY固井公司成本管理存在的问题及对策研究　出处：《西南石油大学》2013年硕士论文　论文类型：学位论文

【摘要】：ZY固井公司发展近40年,公司市场遍布国内国外10多个市场,成本控制一直是公司重点关注的领域,经过多年的探索,积累了一些成本管理经验,但仍不能系统的解决公司成本控制问题。ZY固井公司如何在激烈竞争环境下实现利润增长,本文综合现代成本管理中的战略成本、作业成本、质量成本等理论思想,结合固井行业成本管理特殊性,分析现有成本管理中存在的问题,提出相应的对策,以期降低公司成本,增强企业竞争力。在宏观上,“战略成本管理”系统的战略成本思维,能够较好的解决战略定位、战略选择和战略实施等问题。在微观上“作业成本管理”通过作业成本管理可以消除和精简非增殖作业,优化作业链。这两种管理模式,克服了传统成本管理方法对产品成本信息的扭曲以及对产品成本只注重事中和事后控制而造成的控制效果不佳等弊端。本文通过综合战略成本管理和作业成本管理的思想,结合公司成本管理现状及存在的问题,对ZY固井公司的竞争环境和成本动因进行分析,提出固井公司应健全成本控制框架,构建单井成本管理体系,从战略角度实施项目选址和设备资源调配,从公司实际平衡质量与成本的关系,以及完善考核激励体系的对策,达到促进固井公司的发展。
[Abstract]:ZY cementing Company has been developing for nearly 40 years, and the company's market is spread over more than 10 domestic and foreign markets. Cost control has been the focus of the company's attention. After many years of exploration, it has accumulated some experience in cost management. But still can not solve the company cost control problem. ZY cementing company in the fierce competition environment how to achieve profit growth, this paper synthesizes the modern cost management of strategic costs, activity-based costs. Based on the theory of quality cost and the particularity of cost management in cementing industry, the existing problems in cost management are analyzed, and the corresponding countermeasures are put forward in order to reduce the cost of the company and enhance the competitiveness of the enterprise. On the macro level, the strategic cost thinking of "strategic cost management" system can better solve the strategic positioning. Activity-Based cost Management (ABCM) can eliminate and streamline non-proliferative activities and optimize the activity chain. It overcomes the disadvantages of the traditional cost management method which distorts the product cost information and only pays attention to the product cost control after the event and so on. This paper analyzes the competitive environment and cost drivers of ZY cementing Company by integrating the ideas of strategic cost management and activity-based cost management, combining with the current situation and existing problems of the cost management of ZY cementing Company. The paper puts forward that cementing company should perfect the cost control framework, construct single well cost management system, implement project location and equipment resource allocation from the strategic point of view, and balance the relationship between quality and cost from the company's actual situation. And the measures to improve the examination and incentive system to promote the development of cementing companies.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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