石大科技集团成本精细化管理问题研究

发布时间：2018-02-22 07:29

本文关键词： 成本精细化管理石大科技集团降低成本作业成本法　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】：成本精细化管理集合了多种成本管理的技术和方法，因而它不是一种单一的成本管理模式，它秉持成本管理的理念和文化，综合运用多种成本管理的方法、理论和技术，统筹全局，坚持系统化，以此来降低企业的成本，为企业培育和提升核心竞争力提供保障，实现企业的可持续发展。成本精细化管理将管理学中精细化管理的思想理念运用到企业成本管理中，为企业的成本管理工作提供指导和支持，最终实现成本的精细化管理。企业坚持成本精细化管理的管理理念，不仅可以实现管理方法的创新，，还可以实现企业效益最大化的目标。伴随着我国石油化工市场的逐步开放和成品油调价机制的确立、中东等地区局势的紧张、国际油价的波动，炼化企业面临的国内环境和国际局势更加复杂多变。因此，成本控制引起了企业极大的关注，企业必须寻求新的成本控制模式以迎接新的挑战。为此，许多企业纷纷采用先进的管理方法和科学技术降低成本，以获得竞争优势。石大科技集团将低成本作为企业重要的发展战略，为实施和完成这一战略目标，石大科技集团有必要实施成本精细化管理。本文从事前、事中、事后三个阶段为石大科技集团成本精细化管理提出了措施。在事前要进行成本精细化预算，本文以石大科技集团的常减压车间为例，在作业成本法的基础上编制预算；遵循纵向到底、横向到边的原则将预算指标从部门车间分解到班组、个人。在事中阶段要进行成本控制、成本核算、计算成本差异。在进行成本控制时，在生产过程中要各部门车间要加强对材料费用、人工费用、燃料和动力费用、管理费用的控制。采用作业成本法进行成本核算，之后要计算成本差异。事后阶段要进行差异分析和成本精细化考核，在计算出差异之后要进行差异分析，要建立从公司、各部门车间到班组、个人的成本分析制度。本文通过计算常减压车间的资源成本差异和作业成本差异，从作业的角度将常减压的各项作业的实际成本与预算成本列出，计算其预算差异额及差异率。管理人员的考核以业绩为重点进行考核，辅之以日常工作考评和民主测评，对普通员工的考核应从工作业绩、业务技能和工作表现方面进行，成本精细化考核要贯穿于企业生产经营的成个过程中，把员工的岗位职责和考核的关键指标挂钩，考核标准要与工作内容、标准相统一，并最终于员工的薪金福利挂钩。石大科技集团实施成本精细化管理，不仅要有上述成本精细化预算、核算、控制、分析、考核，还要有一系列的保障措施，首先，领导要重视成本精细化管理，培养员工成本精细化管理的理念，实现全员参与；其次，要提高企业的执行力，注重沟通、协调、反馈、责任、决心的作用；再次，成本精细化管理需要完善基础工作，要有规范的会计核算、规范的会计制度支持和标准化的作业流程支撑；再次，随着我国建设资源节约型、环境友好型社会战略的实施，企业顺应时代政策和环境，加大科技创新，促进绿色低碳安全生产势在必行；最后，还要建立以员工目标责任制为前提、以绩效考核制度为手段、以激励约束制度为核心的一整套激励约束管理制度。
[Abstract]:The cost management and collection of technical methods of cost management, so it is not a single cost management mode, it grasps the concept of cost management and culture method, the integrated use of a variety of cost management, the theory and technology, the overall plan, adhere to the system, in order to reduce the cost of enterprises, to provide protection for the enterprise to cultivate and improve the core competitiveness, realize the sustainable development of the enterprise. The cost management will use fine management ideas to the management of the enterprise cost management, provide guidance and support for enterprise cost management, finally realize the fine management cost. Enterprises adhere to the fine cost management management idea, innovation not only can realize the management method, also can achieve the goal of maximizing enterprises.
With the establishment of China's petrochemical market gradually opening up and the oil price adjustment mechanism, the situation in the Middle East tensions, the volatility of international oil prices, the domestic refining enterprises facing the environment and the international situation even more complicated. Therefore, cost control has aroused great attention of enterprises, enterprises must seek new cost control pattern to meet new challenges. Therefore, many enterprises have adopted advanced management methods and technology to reduce the cost, to gain a competitive advantage. Shtar science and Technology Group will be low cost as an important development strategy of the enterprise for the execution and completion of this strategic goal, Shtar science and technology group is necessary to implement the cost management.
This paper is engaged in before the matter, after the three stage is the meticulous management Shtar science and technology group cost and puts forward some measures in advance. To carry out the fine cost budget, based on the atmospheric and vacuum distillation unit of Shtar Science & Technology Group as an example, the budget based on activity-based costing; follow the longitudinal, transverse to the edge the principle of budget index decomposition from workshop to the team, individual. In the matter of stage cost control, cost accounting, cost differences. In the cost control, to the workshop in the production process to strengthen the material cost, labor cost, fuel and power costs, cost control management. Cost accounting by using the activity-based costing method, then to calculate the cost difference. After the stage to assess the fine difference analysis and the cost, after calculating the difference of difference analysis, to establish from the company, each department workshop To the team, the individual cost analysis system. The differences of resource cost difference and cost calculation of the atmospheric and vacuum distillation unit, from the angle of activity will often decompression of the operations of the actual cost and budget cost calculation, the differences in the amount and the difference rate. Budget management assessment to focus on Performance assessment, supplemented in the daily work of assessment and democratic evaluation, for the general staff assessment should work performance, business skills and job performance, fine cost assessment throughout the enterprise production and management of a process, the key indicators of staff responsibilities and assessment, assessment standards and work content, standard of unity, and finally on staff salaries and benefits.
Shtar science and technology group to implement the cost management, not only have the fine budget, cost accounting, control, analysis, evaluation, but also a series of security measures, first of all, should pay attention to the cost management leadership, staff training cost management concept, to achieve full participation; secondly, to improve the enterprise execution, focus on communication, coordination, feedback, responsibility, determination of the role; thirdly, the cost management need to improve the basic work, must have the accounting standard, accounting system support and standard operating procedure of support; thirdly, with China's implementation of the strategy of building a resource conserving and environment friendly society. Enterprises to adapt to the era of policy and environment, increase scientific and technological innovation, promote green low-carbon production safety imperative; finally, but also to build staff target responsibility system is the premise of the performance appraisal system as a means to, A set of incentive and constraint management system is the core of the incentive and constraint system.

【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】：F426.722;F406.72

【参考文献】