油田企业物资供应全生命周期成本管理模式研究

发布时间：2018-01-02 11:16

本文关键词：油田企业物资供应全生命周期成本管理模式研究　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】：物资供应是企业生产建设的保障，是维系生产经营的“生命线”。对油田企业来说，因其生产经营的特殊性，物资也具有不同于一般制造企业物资的特点，物资供应的效率和供应物资的质量直接影响到油田经济效益水平。随着市场竞争的愈加激烈，企业对从物资供应的管理中获取竞争优势的要求越来越高。因而近年来，油田针对物资供应的成本管理越来越受到国内外学者的关注。本文顺应时代发展，采用近年来成熟和发展起来的成本管理方法——全生命周期成本管理理论，对物资供应进行成本管理，从供应源头计划的制定开始，直到最后物资的报废回收，对这个过程的每一个供应作业活动以及作业之间的衔接流程进行成本管理，从而使企业确定新的成本管理范围，保证企业获得成本优势，实现战略发展。基于以上认识，本文以油田企业物资供应全生命周期成本管理为研究对象，首先对全生命周期成本管理的相关理论以及国内外研究现状进行了概述；其次分析了我国油田企业物资供应系统的基本特点以及存在的问题。在以上分析的基础上，提出物资供应进行全生命周期成本管理的必要性。本文构建了油田企业物资供应全生命周期成本管理模式，对物资供应全生命周期各阶段的成本管理方法进行探讨，并建立了物资供应全生命周期成本管理模型，挖掘物资供应作业活动及作业活动之间的成本优化空间。最后，，有针对性的提出油田企业物资供应全生命周期成本管理模式运行的保障措施。
[Abstract]:Material supply is the production of construction, production and management is to maintain the "lifeline". The oil companies, because of its special production operations, materials have the characteristics different from general materials manufacturing enterprises, the quality of material supply efficiency and supplies directly affects the economic benefits of oil level. With the market competition more and more fierce, requirements for the enterprise to gain competitive advantage from the material supply management is more and more high. In recent years, oil supplies for the cost management has attracted more and more attention of scholars at home and abroad. In this paper, the development of the times, using the method of cost management in recent years developed mature and whole life cycle cost management theory. Cost management of material supply, from the formulation of supply source program, the recycling of materials until the end, for each process should be made for this Business activities and the linking process between the operations cost management, so that the enterprise determines the scope of the new cost management, ensures that the enterprise obtains the cost advantage and realizes the strategic development.
Based on the above understanding, this paper takes material supply in oilfield enterprises life cycle cost management as the research object, firstly, the research status at home and abroad on the theory of life cycle cost management are summarized; secondly, analyzes the basic features of the material supply system of oilfield enterprises in China and the existing problems. On the basis of the above analysis, the necessary the material supply for the whole life cycle cost management. This paper constructs the oilfield enterprise supply the whole life cycle cost management model, discusses the cost management method of material supply in each stage of life cycle, and the establishment of the supply of life cycle cost management model, cost optimization space between mining activity and material supply activity. Finally, put forward the material supply in oilfield enterprise life cycle cost management mode of operation and protection Measures.

【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】：F406.72;F426.22;F274

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