中石油海外勘探开发成本管理研究

发布时间：2018-03-14 12:35

本文选题：中石油　切入点：海外经营　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】：石油资源是国家战略储备资源，石油安全关系国家能源安全，更关系国家的经济发展。因此，石油企业加强成本管理与控制，不仅对提高石油企业经济社会效益具有重要作用，更对整个国家的经济可持续发展意义深远。中石油自1993年开始实施“走出去”战略以来，初步建成五大油气合作区，国际化经营规模持续扩大。在看到中石油海外勘探开发业务持续发展的同时，我们也需注意到，其在勘探开发成本管理方面仍存在一些问题。本论文就是立足于中石油海外勘探开发成本管理这一课题，分析海外勘探开发成本管理中存在的问题，探寻加强其海外勘探开发成本管理的措施。本文首先对中石油海外勘探开发成本与成本管理进行了概述，主要介绍了中石油海外勘探开发成本的构成与影响因素，并对成本管理进行了概述，以获得对基本理论的把握；然后分析了中石油海外勘探开发成本管理的现状及存在的问题；在现状分析基础上，结合成本管理理论，构建了中石油海外勘探开发成本管理系统，主要包括：成本预测子系统、成本决策计划子系统、成本控制子系统、成本核算子系统、成本分析考核子系统，成本管理后评价子系统；为保障系统的顺利运行，论文在最后提出了保障措施：更新成本管理观念，坚持全面系统原则；完善组织机构设置，建立健全成本责任制；利用现代信息系统；完善风险预警机制。
[Abstract]:The petroleum resources are the national strategic reserve resources, and the petroleum security is related to the national energy security and the economic development of the country. Therefore, it is important for the petroleum enterprises to strengthen the cost management and control, not only to improve the economic and social benefits of the petroleum enterprises, but also to improve the economic and social benefits of the petroleum enterprises. It is also of great significance to the sustainable economic development of the whole country. Since the implementation of the "going out" strategy in 1993, PetroChina has initially established five major oil and gas cooperation zones, and the scale of international operations has continued to expand. While we see the sustained development of CNPC's overseas exploration and development business, we also need to pay attention to, There are still some problems in the cost management of exploration and development. This paper is based on the subject of cost management of overseas exploration and development of PetroChina, and analyzes the problems existing in the cost management of overseas exploration and development. To explore the measures to strengthen the cost management of overseas exploration and development. In this paper, the cost and cost management of CNPC overseas exploration and development are summarized firstly. The composition and influencing factors of CNPC's overseas exploration and development cost are mainly introduced, and the cost management is summarized in order to get a grasp of the basic theory. Then it analyzes the current situation and existing problems of CNPC's overseas exploration and development cost management, and constructs the CNPC overseas exploration and development cost management system on the basis of current situation analysis and combined with cost management theory. It mainly includes: cost forecasting subsystem, cost decision planning subsystem, cost control subsystem, cost accounting subsystem, cost analysis and examination subsystem, cost management post-evaluation subsystem. At the end of the paper, the paper puts forward the safeguard measures: renewing the concept of cost management, adhering to the principle of comprehensive system; perfecting the organization setting, establishing and perfecting the cost responsibility system; using modern information system; perfecting the risk early warning mechanism.
【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;F406.72

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