A油田第N采油厂成本管理研究

发布时间：2018-05-08 23:22

本文选题：石油企业 + 成本管理　；参考：《吉林大学》2014年硕士论文

【摘要】：A油田第N采油厂隶属于A油田有限责任公司，为中石油下属公司的一个采油厂，主要以开采石油、天然气为主营业务。近年来，我国的石油企业的生存经营已经与国际石油经济发展融为一体，但与国际大的石油公司相比，从资源拥有量、人工费用等方面还存在很多劣势。A油田第N采油厂面对新的形式、新的发展也遇到了诸多问题，开采难度加大，地层含水增高，设备设施老化严重等，严重制约该企业的发展。因此，如何有效的提高A油田第N采油厂生产管理经营水平，实施低成本运行，提高公司的经济效益，已经成为一个刻不容缓的问题。但随着时间的推移，低成本运行也带来一些不可避免的问题，成本压缩的空间越来越小，如何在石油企业低成本的运行下，继续挖潜探索一种低成本管理模式，这也是本文一直在思考的问题。本文在分析相关研究成果的基础上，通过对A油田第N采油厂的实地调研，总结了当前该企业成本管理的现状及存在的突出问题。一是业务部门不能与财务部门进行有效的衔接，在石油开采的前期、中期、后期的费用没有明确的规划，导致成本费用支出存在不确定性，企业很难从成本支出的源头实施有效的控制。二是为了完成产量指标，而不计原油开采成本。油气生产单位很多时候是站在政治因素的角度上去考虑产量，为了完成指标，不计算后期需要投资的成本，例如企业年底如果完不成产量指标，将开展大规模措施作业，对地层实施破坏性开采，导致措施作业施工费剧增，地下油层破坏。三是没有建立专项成本核算系统。现阶段油气生产单位的财务核算还是基于中国石油天然气集团公司成本核算系统，并没有专项成本核算系统，而中石油成本核算系统核算对象单一，不能完全掌握成本支出的每项费用。四是在成本管理中，如何贯穿效益思想。在传统的石油工业中，是不计成本的开产，随着社会的进度，我国石油工业也改变观念，开始注重石油开采的效益，但是成本、产量、效益中的关系，近年来还是没有得到很好处理，所以如何处理好当中的关系是显的尤为重要。五是成本预算体系不够完整，预算与成本是相互并存的，成本预算管理对提高企业的经济效益尤为重要，所以油气生产单位要强化预算的刚性管理、预算意识、预算考核，把预算的各个环节贯穿到整个成本消耗中。通过上述问题的研究，我们可以发现提出降本增效是采油厂实现长远发的的必然选择，并通过对采油生产单位如何在油田开发过程中实现“控投资，降成本，增效益，促发展”的方法和途径进行了探索和实践，希望对石油企业的发展与能力提升有所借鉴。首先，本文分析了国内外石油企业成本管理现状，虽然我国石油企业针对控成本方面已经采取了成本管理手段，，但与国外石油企业相比较，仍然存在不足之处。其次，本文对A油田第N采油厂的成本管理现状及存在的问题进行了深入的剖析，从企业内部的组织结构、业务发展现状、成本周期现状等方面进行了评价，在此基础上深入研究的A油田第N采油厂在成本管理中的一些制度、现状，并针对成本管理中的一些问题提出自己的意见。再次，本文通过对A油田第N采油厂的成本现状研究，从完善成本费用开支考核审批制度、建立成本班组核算机制、建立成本对标管理体系等方面，提出自己的成本改进措施，从企业成本结构上，提出六个挖潜空间意见。
[Abstract]:A oil field N oil production plant belongs to A oilfield limited liability company. It is a oil production plant of CNPC subordinate company. It mainly deals with oil production and natural gas. In recent years, the survival and management of our petroleum enterprises have integrated with the development of international petroleum economy, but compared with the international oil companies, the resources have the amount of manpower and manpower. There are still many disadvantages in the cost and other disadvantages of.A oil field N oil production plant in the face of new forms, new development has also encountered many problems, the difficulty of mining is increased, the water cut in the stratum is increased, the equipment and facilities are aging seriously, and so on, which seriously restrict the development of the enterprise. Therefore, how to effectively improve the production management level of the A oil field N oil production plant and implement the low cost Running, improving the economic efficiency of the company has become an urgent problem. However, with the passage of time, the low cost operation also brings some unavoidable problems. The space of cost compression is becoming smaller and smaller. How to explore a low cost management mode in the low cost operation of the oil enterprises, which is also the article in this article. The question of thinking.
On the basis of the analysis of the relevant research results, through the field investigation of the A oil field N oil production plant, this paper summarizes the current situation and outstanding problems of the cost management of the enterprise. One is that the business department can not effectively connect with the financial department, and there is no clear planning for the cost of the earlier period of oil exploitation, the middle period and the later period. There is uncertainty in cost and expense expenditure, and it is difficult for enterprises to carry out effective control from the source of cost expenditure. Two is to complete the output index, without the cost of crude oil exploitation. Oil and gas production units are often considering the output from the angle of political factors. In order to complete the index, the cost of investment in the later period is not calculated, such as enterprises. At the end of the year, if the production index is not finished, large-scale measures will be carried out to carry out destructive exploitation of the stratum, resulting in a dramatic increase in the construction cost of the measures and the destruction of the underground oil layer. Three, the special cost accounting system is not established. The financial accounting of the oil and gas production units at the present stage is based on the cost accounting department of the China Petroleum and Natural Gas Group Corporation. There is no special cost accounting system, but the object of the petroleum cost accounting system is single, and it can not completely master the cost of cost. Four is how to run through the benefit thought in the cost management. In the traditional petroleum industry, it is an open production without cost. With the progress of the society, China's oil industry also changes ideas and begins. Pay attention to the benefit of oil exploitation, but the relationship between cost, output and benefit has not been well handled in recent years. So how to deal with the relationship is particularly important. Five is the cost budget system is not complete, the budget and cost are coexisting each other, and the budget management is particularly important to improve the economic efficiency of the enterprise. Therefore, the oil and gas production units should strengthen the rigid management of the budget, the budget consciousness, the budget assessment, and all the links of the budget through the whole cost consumption. Through the study of the above problems, we can find that the reduction of the efficiency is the inevitable choice for the oil production plant to realize the long-term development, and through the development of oil production units in the oilfield development. In the process, the methods and ways of "controlling investment, reducing cost, increasing efficiency and promoting development" are explored and implemented, and we hope to have some reference for the development and ability improvement of oil enterprises.
First of all, this paper analyzes the current situation of cost management in domestic and foreign oil enterprises. Although China's petroleum enterprises have taken cost management means for controlling cost, they still have shortcomings compared with foreign oil enterprises. Secondly, this paper makes an in-depth analysis on the current situation and existing problems of the cost management of the A oil field N oil production plant. From the organizational structure of the enterprise, the current situation of business development and the status of the cost cycle, on the basis of this, some of the systems in the cost management of the A oil field N oil field, the status quo, and some of the problems in the cost management are put forward. Again, the cost of the N oil production plant in A oil field is introduced in this paper. The present situation studies, from the improvement of the examination and approval system of cost and expense assessment, the establishment of the cost team accounting mechanism, the establishment of cost to the standard management system and so on, put forward its own cost improvement measures, from the cost structure of the enterprise, put forward six space suggestions for digging potential.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.72

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