油田社区成本消耗定额体系研究

发布时间：2018-03-12 12:20

本文选题：油田社区　切入点：成本消耗定额　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：我国石油企业要在国际石油市场中占有一席之地,必须切实提高自身的成本管理水平。在我国某些石油企业中,进行了板块划分,已经率先在开发板块研究成本消耗定额体系的管理应用问题。后勤服务板块的油田社区面对自身成本管理基础不足,补贴额度日益缩减的现状,更要进行精细化管理,提高投入产出效益,为社区自身及整个石油企业提高竞争力奠定基础。本文立足油田社区实际成本管理情况,以各项服务作业为研究对象,采用查阅文献法、实地调研法,应用定额成本法、标准成本法和作业成本法思想,建立油田社区成本消耗定额体系,为保证体系有效的实施,提出相应的保障措施。本文首先介绍油田社区发展变化及成本管理现状,分析了目前社区成本管理方面存在的问题,揭示了建立成本消耗定额体系的必要性;其次,在划分系统、小区/物业、服务等级和作业,贯穿事前、事中和事后控制的基础上,建立了社区成本消耗定额体系,该体系主要包括成本消耗定额的编制和成本消耗定额的管理应用,在成本消耗定额编制方面,各项成本费用要素成本消耗定额要按照“量价分离”的原则,分解为用量定额和价格定额两部分。分别构建了成本消耗用量定额模型、成本消耗价格定额模型和成本消耗定额模型,并以“保洁”服务作业为例,设计了成本消耗定额模板。在成本消耗定额的管理应用方面,着重介绍了其在事前成本预算编制、事中成本过程控制和事后业绩评价三个方面的应用;最后,对如何高效运用成本消耗定额体系提出了相应的保障措施。
[Abstract]:In order to have a place in the international oil market, Chinese petroleum enterprises must improve their cost management level. Has taken the lead in studying the management and application of the cost consumption quota system in the development sector. Facing the fact that the oil field communities in the logistics service sector have inadequate cost management bases and reduced subsidies, they have to carry out meticulous management. In order to improve the benefit of input and output, this paper bases on the actual cost management of the oil field community, takes each service operation as the research object, adopts the method of consulting literature and investigating on the spot, and establishes the foundation for improving the competitiveness of the community and the whole petroleum enterprise. Applying the idea of quota cost, standard cost and activity-based costing to establish the quota system of community cost consumption in oil field, in order to ensure the effective implementation of the system, This paper first introduces the development and change of oilfield community and the current situation of cost management, analyzes the existing problems in community cost management, and reveals the necessity of establishing cost consumption quota system. On the basis of dividing the system, community / property, service grade and operation, running through the control of pre-, in-process and post-event, the system of community cost consumption quota is established. The system mainly includes the establishment of cost consumption quota and the management application of cost consumption quota. In the aspect of cost consumption quota establishment, the cost consumption quota of each cost factor should be based on the principle of "separation of quantity and price". The cost consumption quota model, the cost consumption price quota model and the cost consumption quota model are constructed, and the cleaning service operation is taken as an example. The cost consumption quota template is designed. In the management application of cost consumption quota, the application of cost quota management is introduced in three aspects: prior cost budgeting, cost process control and post performance evaluation. This paper puts forward the corresponding safeguard measures on how to use the cost consumption quota system efficiently.
【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】：2014
【分类号】：D669.3;F235

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