ABC采油厂成本分析与考核研究

发布时间：2018-02-01 00:26

本文关键词： 成本管理驱动因素成本分析成本考核　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】：随着石油石化行业体制改革的深入，石油石化行业国际国内市场竞争日益激烈，油田企业油气成本管理与控制的问题也就更为急迫。ABC采油厂作为浅海油田的典型代表，与陆上油田相比，，其开发成本更高、风险更大，成本分析及考核作为成本管理的重要内容，是其整体成本管理体系中的薄弱环节。通过设计一套科学的成本分析与考核方案，对ABC采油厂的成本变动进行全面、系统地分析，有助于深层次的挖掘成本升降变动的原因，及时发现其生产经营管理过程中存在的主要问题，为编制成本计划、调整预算和制定经营决策提供重要依据，同时有效考核各责任中心的业绩，促使各责任中心对所控制的成本承担责任，从而控制企业的生产成本，实现ABC采油厂的经营效益最大化。本文在深入研究成本分析与考核基础理论以及成本动因理论基础上，对ABC采油厂成本分析与考核的现状进行分析，总结归纳出其现行成本分析与考核模式中存在的主要问题，指出了ABC采油厂加强对成本分析与考核的必要性以及其对成本分析与考核方案的要求。在这个基础上，结合其对成本分析与考核的要求，有针对性地改进ABC采油厂成本分析与考核方案，提出改进建议。同时，采用ABC采油厂的相关数据进行实例分析。最后，为了确保成本分析与考核方案的顺利实施应用，提出了实施成本分析及考核方案的相关保障措施。
[Abstract]:With the deepening of the system reform of petroleum and petrochemical industry, the international and domestic market competition of petroleum and petrochemical industry is becoming increasingly fierce. The problem of oil and gas cost management and control in oil field enterprises is more urgent. ABC oil production plant as a typical representative of shallow water oil field, compared with onshore oil field, its development cost is higher and its risk is greater. As an important part of cost management, cost analysis and assessment is the weak link in its overall cost management system. A set of scientific cost analysis and assessment scheme is designed. The comprehensive and systematic analysis of the cost change of ABC oil production plant is helpful to excavate the reasons of the rise and fall of the cost and to find out the main problems in the process of production and management in time. It can provide important basis for making cost plan, adjusting budget and making operation decision, at the same time, it can effectively assess the performance of each responsibility center, and urge each responsibility center to take responsibility for the cost under control. In order to control the production costs of enterprises, ABC oil production plant to achieve maximum operating benefits. On the basis of deeply studying the basic theory of cost analysis and assessment and the theory of cost driver, this paper analyzes the current situation of cost analysis and assessment in ABC oil production plant. Summed up its current cost analysis and assessment model of the main problems. This paper points out the necessity of strengthening cost analysis and examination in ABC oil production plant and the requirements of cost analysis and assessment scheme. On this basis, it combines the requirements of cost analysis and assessment. This paper improves the cost analysis and assessment scheme of ABC oil production plant, and puts forward some suggestions for improvement. At the same time, the relevant data of ABC oil production plant are used to analyze the case. Finally. In order to ensure the successful application of the cost analysis and assessment scheme, the relevant safeguard measures for the implementation of the cost analysis and assessment scheme are put forward.
【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

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