中原油田钻井X公司成本费用内部控制研究

发布时间：2018-03-19 00:13

本文选题：内部控制　切入点：成本费用内部控制　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：中原油田钻井X公司从属于石油行业，主营业务是为油气资源勘探开发提供工程技术服务，承担各类油气井的钻井、修井工程施工。近年来，，一方面石油工程板块国内外项目市场均受到了前所未有的冲击；另一方面，工程承包价格日益降低，诸多因素却致使钻井成本的控制压力与日俱增，企业的经营风险和管理风险越来越大。这些要求公司采取各种相关措施进行成本的降低和效益的提高。在油田的总体指导下，该公司对于成本费用管理不断推进新方法，先后提出了单井成本管理模式和三级控制模式等管理方法，员工成本控制意识也大大提升。但由于成本管理理论不够充实，成本管理方法在应用中不尽完善等，基层成本管理问题仍然存在，表现在：岗位责任不够清晰明了；授权批准的执行力不到位；成本费用预算编制的准确性不够；成本费用控制存在漏洞；成本费用分析、考核弱化；成本控制流程花费时间长；执行目前成本控制流程成本高等。内部控制是一种先进的管理制度，理论界和实践界对内部控制研究越来越偏向实务化，重视对企业管理实践的观察、总结和理论化的提炼。于是本文提出该公司的成本费用内部控制研究，既是对成本费用管理理论和管理方法的一种新探索，从子系统角度来看也将有利于企业整体内控的PDCA改进。本文通过对相关文献的研究以及对企业成本费用实务的调查，梳理并优化该公司的成本费用业务流程，与业务流程相对应地整合出控制流程和两个层级的控制点，并针对各个控制点研究其控制措施，最后提出推进该公司成本费用内部控制工作的保障措施。本文的主要研究方法有文献分析法、现场调研法、个案研究法。
[Abstract]:Zhongyuan Oilfield drilling X Company is subordinate to the petroleum industry. Its main business is to provide engineering and technical services for the exploration and development of oil and gas resources, to undertake drilling and workover construction of various oil and gas wells. On the one hand, the domestic and foreign project market of petroleum engineering plate has been hit by unprecedented impact; on the other hand, the contract price of engineering is decreasing day by day, but many factors cause the pressure of drilling cost control to increase day by day. The operating risk and management risk of the enterprise are increasing. These require the company to take various measures to reduce the cost and improve the efficiency. Under the overall guidance of the oil field, the company is pushing forward new methods of cost and expense management. Several management methods, such as single well cost management model and three-level control mode, have been put forward successively, and staff cost control consciousness has been greatly improved. However, due to insufficient cost management theory, the cost management method is not perfect in application and so on. The problems of grass-roots cost management still exist, such as: the responsibility of the post is not clear enough; the execution of authorized approval is not in place; the cost cost budget is not accurate enough; there are loopholes in cost cost control; cost cost analysis, Evaluation weakening; cost control process takes a long time; the cost of implementing the current cost control process is high. Internal control is an advanced management system, the theoretical and practical research on internal control is more and more practical. This paper puts forward the research on the internal control of cost and expense in this company, which is a new exploration of the theory and method of cost and expense management. From the point of view of subsystem, it will also benefit the PDCA improvement of the whole enterprise internal control. Through the research of related literature and the investigation of the practice of cost and expense of the enterprise, this paper combs and optimizes the business process of the cost and expense of the company, and integrates the control process and the control points of two levels corresponding to the business process. The main research methods of this paper are literature analysis method, field investigation method and case study method.
【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】：2013
【分类号】：F406.7;F426.22

【参考文献】