胜利油田兴泰石油化工有限公司成本管理研究

发布时间：2018-02-13 00:57

本文关键词： 成本管理胜利油田兴泰公司石油化工解决对策　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】：随着我国成功加入WTO后，石油石化工业接轨国际市场，国内企业所面临的经营机制和管理体制都发生了前所未有的重大变革。胜利油田是我国第二大石油生产基地，胜利油田改制企业是油田市场经济不断发展的产物，改制企业的主要业务也是围绕主业生产经营开展的，，油田和主业公司根据改制企业的经营范围制订了一系列市场保护规定，用于扶持改制企业生产经营，因此，油田改制企业较社会一般性质企业具有一定的经营优势。胜利油田兴泰石油化工有限公司（以下简称兴泰公司）是黄河钻井总公司的改制企业，下设两家全资控股子公司，胜利油田力源石油化工有限公司和胜利油田兴泰运输有限公司。主要为黄河钻井总公司各分公司提供服务和后勤保障。面对油田市场经济不断发展的新形势和日趋激烈的竞争环境，兴泰公司想要取得好的经济效益，就必须要对成本管理不断反思，发现问题和不足，积极探讨解决的有效途径。按照“分清板块，明确思路，先易后难，各个击破”的系统工作思路，牢牢地把握住社会化服务、企业化管理、市场化经营的改革发展大方向，指导兴泰公司成本管理发展实践，从而进一步为胜利油田的发展做出贡献。文章共分为五个部分。首先从国内外成本管理的研究现状出发，提出本文对兴泰公司成本管理研究的内容与方法。其次，对成本管理的理论和内涵进行综述。第三部分，回顾和总结胜利油田改制企业兴泰公司在改革发展实践的过程中，在成本管理方面积累的经验和取得的成效。第四部分，通过调研和分析查找出兴泰公司在成本管理过程中存在的问题和不足。第五部分，总结国内外先进的成本管理思想，从中深化认识，探索规律，针对胜利油田兴泰公司成本管理工作中存在的问题和不足，提出解决对策。
[Abstract]:With China's successful entry into WTO, the petroleum and petrochemical industry is in line with the international market, and the management mechanism and management system faced by domestic enterprises have undergone unprecedented major changes. Shengli Oilfield is the second largest oil production base in China. The restructuring enterprises in Shengli Oilfield are the product of the continuous development of the oilfield market economy. The main business of the restructuring enterprises is also carried out around the production and operation of the main industries. Oil fields and major industry companies have formulated a series of market protection regulations according to the business scope of the restructured enterprises. It is used to support the production and operation of the reformed enterprises. Shengli Oilfield Xingtai Petrochemical Co., Ltd (hereinafter referred to as Xingtai Company) is a restructuring enterprise of Huanghe drilling Corporation, which has two wholly owned subsidiary companies. Shengli oil field Liyuan petrochemical co., Ltd. And Shengli oil field xingtai transportation co., Ltd. Mainly provide service and logistic support for the branches of Huanghe drilling corporation. Facing the new situation and daily development of market economy of oil field. An increasingly competitive environment, In order to achieve good economic benefits, Xingtai Company must constantly reflect on cost management, discover problems and deficiencies, and actively explore effective ways to solve them. We should firmly grasp the reform and development direction of socialized service, enterprise-oriented management and market-oriented management, and guide the development practice of cost management in Xingtai Company. So as to further contribute to the development of Shengli Oilfield. The article is divided into five parts. Firstly, from the current research situation of cost management at home and abroad, this paper puts forward the contents and methods of cost management research in Xingtai Company. Secondly, it summarizes the theory and connotation of cost management. Reviewing and summarizing the experience and achievements in cost management of Xingtai Company in the process of reform and development of Shengli Oilfield. Part 4th, Through investigation and analysis to find out the problems and shortcomings in the process of cost management of Xingtai Company. Part 5th, summarizes the advanced cost management ideas at home and abroad, from which to deepen the understanding, explore the law, In view of the problems and shortcomings in cost management of Xingtai Company in Shengli Oilfield, the countermeasures 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】：F426.22;F426.722

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