中原油田钻井公司全员成本目标管理应用研究

发布时间：2018-04-25 12:30

本文选题：石油钻井 + 全员成本目标管理　；参考：《西南石油大学》2014年硕士论文

【摘要】：石油钻井所从事的是属于一个高投入、高风险、低利润的一个行业,对于一个施工企业而言,如何在业主给定的投资范围内完成承包工作量并实现一定的利润,以保证企业的持续经营是一个非常重要的课题。在总投资既定的情况下,只有在成本费用的管理和控制方面来进行降低和节约方能够保证实现企业的经营目的。而在中原油田钻井行业成本管理与控制过程中,历经多年的发展,经历了多种方式与方法,哪一种方法才能够更适合中原石油钻井施工企业、更有效地提高企业经营效益是本文研究的背景。本文首先通过研究中原石油钻井行业在成本费用管理和控制的发展沿革和采用的管理模式,所采用的管理和控制模式在实际控制中的效果及不足,提出了对现有管理制度进行成本目标管理的变革。其次通过对成本目标管理理论的认识,结合石油钻井行业的实际,构建了全员成本目标管理体系,并通过现阶段全员成本目标管理在中原石油钻井行业全员全过程成本控制中发挥的作用来验证了全员成本目标管理体系的科学性和实用性,为中原石油钻井企业在施工成本控制和管理过程中提供一定参考和指导。
[Abstract]:Oil drilling is an industry with high investment, high risk and low profit. For a construction enterprise, how to complete the contract workload and realize certain profits within the investment scope given by the owner, To ensure the continuous operation of enterprises is a very important issue. In the case of fixed total investment, only in the management and control of cost and expense to reduce and economize can ensure the realization of business objectives. However, in the process of cost management and control in the drilling industry of Zhongyuan Oilfield, after years of development and many ways and means, which method is more suitable for Zhongyuan oil drilling and construction enterprises, It is the background of this paper to improve the business efficiency more effectively. In this paper, firstly, the development and development of cost and cost control in Zhongyuan oil drilling industry and the adopted management mode are studied, and the effect and deficiency of the adopted management and control mode in actual control are also discussed. This paper puts forward the reform of cost objective management for the existing management system. Secondly, through the understanding of the cost objective management theory and the reality of the oil drilling industry, the paper constructs a full staff cost target management system. And through the role of full staff cost target management in the whole process cost control of Zhongyuan petroleum drilling industry at present, the scientific and practical nature of the whole staff cost target management system is verified. It provides some reference and guidance for the construction cost control and management of Zhongyuan petroleum drilling enterprise.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.22

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