大庆钻探试油测试公司试油成本管理研究

发布时间：2018-01-12 00:19

本文关键词：大庆钻探试油测试公司试油成本管理研究　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：成本管理在现在企业管理中处于核心位置，对企业内部控制的推进也有重要意义，特别是在油田的试油作业系统中，由于地质情况复杂，试油作业难度加大等多方面的原因，使企业成本管理在很大程度上受到制约。试油测试公司一直采用传统的计划成本法，核算单一，不符合实际生产经营管理的需要，目前企业正在由传统的计划成本法向作业成本法转变。作业成本法对比其他传统成本方法最大的创新是提出了成本动因，恰好符合试油测试公司的成本作业性质。本文在研究成本管理理论的基础上，，结合本单位实际情况，在油田企业成本压缩空间越来越小的背景下，对试油测试公司的成本管理的流程和路径加以改进，从而避免企业管理粗放的相关问题。全文首先阐述研究背景和意义，查阅多方面文献总结了成本管理的相关理论知识，接着对试油测试公司的成本现状做以介绍，提出试油测试公司在成本管理中的一些问题，从而对试油测试公司在成本计划、成本核算、成本控制、成本分析、成本考核中做以重新规划实施路径，建立试油测试公司全面的成本管理体系，从而提高试油测试公司的综合竞争力，在本文的最后也对作业成本法在试油测试公司实施过程中提出了一些针对性的对策和建议。
[Abstract]:Cost management is at the core of the present enterprise management, and it is also of great significance to promote the internal control of the enterprise, especially in the oil field test operation system, because of the complex geological conditions. For the reasons of increasing the difficulty of oil testing operation, the cost management of enterprises is restricted to a great extent. The traditional planning cost method has been adopted by the oil testing and testing company, and the accounting is single. Not in line with the needs of actual production management, enterprises are changing from traditional planning cost to activity-based costing. The biggest innovation of Activity-Based costing compared with other traditional cost methods is to put forward cost drivers. On the basis of the research of cost management theory, combined with the actual situation of the unit, under the background that the cost compression space of the oil field enterprises is getting smaller and smaller. To improve the process and path of the cost management of the testing and testing company, so as to avoid the problems related to the extensive management of the enterprise. First of all, this paper describes the research background and significance. Consulting many aspects of literature summarized the relevant theoretical knowledge of cost management, and then introduced the status quo of the cost of oil testing and testing companies, and put forward some problems in the cost management of oil testing companies. So the test company in the cost planning, cost accounting, cost control, cost analysis, cost assessment to re-plan the implementation path, establish a comprehensive cost management system of the testing company. At the end of this paper, we also put forward some countermeasures and suggestions on the implementation of Activity-Based costing in the process of oil testing and testing company.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.22

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