油气田企业油气操作责任成本控制体系研究

发布时间：2018-02-08 22:26

本文关键词： 油气田企业石油天然气操作成本成本控制　出处：《东北石油大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的不断发展完善,我国石油企业重组后,不断规范管理,加强成本控制,实施低成本发展战略,在操作成本控制方面取得了一定的效果。但是,从整体运行情况看,在低成本战略取得成绩的同时,油气田企业的操作成本控制水平也在经受着前所未有的考验。为了科学、合理地寻求油气操作成本控制的有效途径,提高油气田企业操作成本控制水平,在分析油气操作成本控制现状、生产特点基础上,研究油气田企业成本控制,加强油气操作成本控制体系具有重大的理论价值和应用价值。文章结合油气田企业成本管理实际,以油气操作成本为研究对象,采用了比较分析、实地调查、规范研究、实证分析、定量与定性分析相结合等研究方法。主要在以下几个方面进行研究阐述：一是介绍油气操作成本控制的背景和国内外研究现状；二是成本控制相关理论,通过成本控制基本理论的介绍,为油气操作成本控制理论和成本控制体系理论奠定基础,通过阐述油气操作成本的特殊性,分析这种特殊性对成本控制的影响,也为油气操作责任成本控制体系的设计奠定理论基础；三是介绍油气田企业责任成本控制及油气操作成本控制体系的现状,并且指出目前油气操作责任成本控制体系存在的问题；四是针对油气操作责任成本控制体系存在的主要问题,建立油气操作责任成本控制体系,并且以电费和压裂费为例进行案例分析；五是为进一步强化油气操作责任成本控制能力,提出相关对策和建议,促进油气操作责任成本控制体系的完善和应用。
[Abstract]:With the continuous development and perfection of the market economy, after the reorganization of petroleum enterprises in our country, we have constantly standardized the management, strengthened the cost control, implemented the low cost development strategy, obtained certain effect in the aspect of the operation cost control. From the overall operation situation, while the achievement of low cost strategy has been achieved, the level of operation cost control of oil and gas field enterprises is also undergoing an unprecedented test. On the basis of analyzing the present situation and production characteristics of oil and gas operation cost control, it is of great theoretical and practical value to study the cost control and strengthen the oil and gas operation cost control system in oil and gas field enterprises. Combined with the actual cost management of oil and gas field enterprises, taking the operating cost of oil and gas as the research object, this paper adopts comparative analysis, field investigation, normative research and empirical analysis. Quantitative and qualitative analysis and other research methods. Mainly in the following aspects of research: first, introduce the background of oil and gas operation cost control and domestic and foreign research status; second, cost control related theory, Through the introduction of the basic theory of cost control, it lays a foundation for the theory of oil and gas operation cost control and the theory of cost control system. Through expounding the particularity of oil and gas operation cost, the influence of this particularity on cost control is analyzed. It also lays a theoretical foundation for the design of the cost control system of oil and gas operation responsibility. Third, it introduces the current situation of the cost control system for oil and gas field enterprises and the oil and gas operation cost control system. It also points out the existing problems in the cost control system of oil and gas operation responsibility, and fourth, establishes the cost control system of oil and gas operation responsibility, aiming at the main problems existing in the cost control system of oil and gas operation responsibility. In order to further strengthen the cost control ability of oil and gas operation responsibility, the relevant countermeasures and suggestions are put forward to promote the improvement and application of the cost control system of oil and gas operation responsibility.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.22

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