CX采气厂基于作业的天然气生产预算应用研究

发布时间：2018-01-27 07:27

本文关键词： 作业成本法预算管理天然气企业　出处：《西安石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：预算管理是企业进行成本控制和绩效评价的重要手段。油气开采行业具有其特殊性，在中后期产量逐步下降，生产成本上升加快，，所以做好预算管理从而控制成本就显得尤为重要。中国石油天然气集团上市后，预算管理是增强企业竞争能力的重要手段，因此CX采气厂面临的成本预算控制压力越来越大，如何才能在市场中立于不败之地，提高成本管理水平，如何实现成本预算的科学和精细化管理，这是我们需要进一步研究的问题。本文通过对天然气开采行业特点和CX采气厂的实际出发，在实地调研、询问专业技术人员，查阅相关资料的基础上，以某个区块为例，经过成本动因的分析，确定了各项作业动因和作业中心。统计各年各作业中心的成本动因消耗量和作业中心归集的年资源费用，得到作业动因分配率，然后以作业为基础编制预算，最后编制出采气厂的整体预算。文章主要分六部分内容：第一部分是研究背景和国内外研究现状。第二部分是研究问题的设定，研究可行性和理论依据。第三部分是对CX采气厂预算管理现状的分析。第四部分是将作业成本法运用到企业成本管理中，进行作业流程设计。第五部分是结合各项作业中心编制出整体预算。第六部分是结论及建议。本文以理论和实践相结合的方式论证了作业成本法在成本预算管理中应用，得出了可以用作业成本法来达到控制和节约成本的目的。
[Abstract]:Budget management is an important means of cost control and performance evaluation for enterprises. Oil and gas mining industry has its particularity, in the middle and late production gradually decreased, production costs increased faster. Therefore, it is very important to control the cost by doing a good job of budget management. After the listing of CNPC, budget management is an important means to enhance the competitiveness of enterprises. Therefore, CX gas production plant is facing more and more pressure of cost budget control, how to be in an invincible position in the market, how to improve the level of cost management, how to achieve scientific and meticulous management of cost budget. This is a problem that we need to study further. Based on the characteristics of natural gas mining industry and the reality of CX gas production plant, this paper takes a certain block as an example on the basis of field investigation, inquiry of professional and technical personnel and reference of relevant information. Through the analysis of cost driver, the cost driver and operation center are determined. The cost driver consumption and the annual resource cost of each activity center are counted, and the distribution rate of operation driver is obtained. The thesis is divided into six parts: the first part is the research background and the domestic and foreign research status. The second part is the setting of the research problems. Research feasibility and theoretical basis. The third part is to analyze the current situation of budget management in CX gas production plant. Part 4th is to apply activity-based costing to enterprise cost management. The 5th part is to draw up the whole budget in combination with each activity center, and the 6th part is the conclusion and suggestion. This paper demonstrates the activity-based costing method in the cost budget management by combining theory with practice. Chinese application. It is concluded that Activity-Based costing can be used to control and save cost.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7

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