某油气田ABC勘探开发研究所成本控制研究

发布时间：2018-05-08 15:53

本文选题：成本控制 + 全面预算管理　；参考：《吉林大学》2013年硕士论文

【摘要】：企业成本高低是决定企业成败的关键之一。随着社会主义市场经济的高度发展和参与国际市场竞争范围的不断扩大，面对高成本、高风险的石油采掘业，面对我国目前石油资源稀缺，以及超低渗透、自然递减率居高不下、沉积条件复杂、储层岩性变化大、油气层识别难度大等特点，对于单井投资成本高特点，正确的决策就是最大的节约，可以大大降低干井、枯井率，大大降低沉没成本，对于这种潜在的隐形成本，油气前期勘探开发科研投资的决策显得尤为重要，前期勘探开发科研投资总额与日俱增。科研项目成本管理过程中存在的矛盾日益突出，降低成本，提高资金使用效率，是企业二次发展的关键。传统的成本管理模式面临挑战，在借鉴国内外先进的管理理念的基础上，为提高企业核心竞争力，，引入了ERP企业资源管理信息系统、全面预算管理、战略成本管理、标准成本管理等等。这些先进的管理理念改变了企业传统的成本核算模式，财务成本管理前置，由核算型向管理型转变。通过传统的成本核算模式与以全面预算理念为基础的全面成本控制模式实证对比分析，探索建立一套适合于现阶段特点的科研成本控制模式，对科研项目成本控制管理提供有益的借鉴。本文共分四个部分：第一部分简单介绍选题的背景及意义,研究方法以及创新点；第二部分首先概括分析了科研企业成本控制现状，对国内外成本控制理论作了综述，引进成本控制含义、全面预算管理理念、ERP企业资源管理系统等基本理论；第三部分介绍了油气开采企业研究所科研投资项目引进先进管理理念后成本控制的模式与传统成本控制模式的优势分析，ERP信息系统在ABC科研所的应用以及存在的问题；第四部分介绍ABC科研所成本控制过程提出的建议。结合ABC油气研究所显性、隐形成本控制现状，寻找一套高效可行的成本控制方法，为企业在目前激烈的竞争中提供有力的保障。
[Abstract]:Enterprise cost is one of the keys to the success or failure of an enterprise. With the highly development of the socialist market economy and the continuous expansion of the scope of participation in the international market competition, faced with the high cost and high risk of oil extraction industry, facing the scarcity of petroleum resources and ultra-low penetration in China, The natural decline rate is high, the deposition condition is complex, the reservoir lithology changes greatly, the identification of oil and gas reservoir is difficult and so on. For the high investment cost of single well, the correct decision is the biggest saving, which can greatly reduce the dry well and dry well rate. To reduce the sunk cost greatly, for this potential hidden cost, the decision of pre-exploration and development research investment is particularly important, and the total amount of pre-exploration and development scientific research investment is increasing day by day. The contradictions in the process of cost management of scientific research projects are increasingly prominent. Reducing the cost and improving the efficiency of the use of funds are the key to the secondary development of enterprises. The traditional cost management mode is facing challenges. In order to improve the core competitiveness of enterprises, ERP enterprise resource management information system, comprehensive budget management and strategic cost management are introduced on the basis of the advanced management concepts at home and abroad. Standard cost management, etc. These advanced management concepts have changed the traditional cost accounting model of enterprises, and the financial cost management is leading, from accounting to management. By comparing and analyzing the traditional cost accounting model and the total cost control model based on the concept of total budget, this paper explores the establishment of a set of scientific research cost control models suitable for the present stage. It provides a useful reference for the cost control management of scientific research projects. This paper is divided into four parts: the first part briefly introduces the background and significance of the topic, research methods and innovation; the second part summarizes the current situation of cost control in scientific research enterprises, and summarizes the theory of cost control at home and abroad. Introducing the meaning of cost control, the concept of overall budget management, ERP enterprise resource management system and other basic theories; The third part introduces the cost control mode after the introduction of advanced management idea and the advantages of traditional cost control mode in the research and investment project of oil and gas exploitation enterprise research institute. The application of ERP information system in ABC research institute and the existing problems are analyzed. The fourth part introduces the cost control process of ABC Institute. According to the present situation of explicit and invisible cost control in ABC oil and gas research institute, a set of efficient and feasible cost control method is sought to provide strong guarantee for enterprises in the fierce competition.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.22

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