基于作业成本法的胜利油田物探项目成本管理体系的构建与实施

发布时间：2018-03-27 13:38

本文选题：作业成本法　切入点：项目成本管理　出处：《中国海洋大学》2013年硕士论文

【摘要】：当前世界油气勘探的发现规模逐渐变小,勘探的难度逐渐加大,油气资源历经五十多年的开发,后备石油可采储量不足,供需矛盾突出,成本不断上升,勘探风险增大,大多数油田均已呈现产量缩减,特别是前期开发的老油田,受油田周边经济发展、油藏隐蔽性提高、物价水平持续上涨、人力资源成本攀升等影响,勘探和开发原油的的成本呈上升态势。因此,进一步挖掘老油田在勘探方面的潜力,大力提高勘探力度和采收率,降低油气发现成本支出,成为石油行业未来的发展必然趋势。油气资源的战略地位和对油气需求的持续增长,决定了石油行业必然会向着更远的目标发展,如何以较低的成本发现更多的油气资源,已成为目前急需解决的课题。但是,作为油气勘探的先行军,目前油田物探行业面临着业主单位压缩勘探投资、物探作业直接成本不断攀升的难题,如果继续沿用传统的项目成本管理模式进行成本控制,不对物探单体项目进行单独管理和区分作业活动细化管理与核算,就无法找准成本的控制点,就难以在日益激烈的物探国际大市场中得到进一步的发展。在这种背景下,各油田物探企业必须在基于自身的管理特点和实际状况下,在生产及经营中不断尝试探索各种新的管理模式,吸取发达国家物探行业在项目成本管理方面的先进经验,改进完善本企业物探项目成本管理模式。‘但是,由于项目成本管理的思路不够成熟,没有形成降低成本的项目管理体系,尚不能与西方奇科、BGP等世界著名物探企业的项目管理相比,急需改进。因此,这个课题的研究具有非常深远的现实意义。本文试图通过对胜利油田在物探项目成本管理现行的具体做法和存在的缺陷分析,在作业成本管理法思想的指导下,研究能够解决其现有成本管理存在的问题的方法,达到全面提升项目成本管理水平的目的,这不仅对优化物探地震勘探采集项目成本管理体系提供理论和实践方面的参考,还有利于物探企业在国际市场竞争中,不断优化成本结构,降低或减少无效作业成本的发生,为物探企业在过市场竞争中采取低成本战略起到了积极的作用。总之,本文在深入研究项目成本管理理论和作业成本法的基础上,从物探行行业细化管理单元、精细作业管理出发,探索设计了胜利油田物探项目基于作业成本法的管理模式的总体框架,并将其以实例分析的方式,模拟实施到物探公司成本管理的实际。
[Abstract]:At present, the discovery scale of oil and gas exploration in the world is becoming smaller, the difficulty of exploration is gradually increasing, the oil and gas resources have been developed for more than 50 years, the reserve of recoverable oil is insufficient, the contradiction between supply and demand is prominent, the cost is rising and the exploration risk is increasing. Most of the oilfields have shown a reduction in production, especially the old oilfields developed in the early stages, which are affected by the economic development around the oil fields, the improvement of reservoir concealment, the continuous rise in price levels, and the rising cost of human resources, and so on. The cost of exploration and development of crude oil is on the rise. Therefore, the exploration potential of the old oil fields should be further exploited, the exploration intensity and oil recovery will be greatly increased, and the cost of oil and gas discovery will be reduced. The strategic position of oil and gas resources and the continuous growth of oil and gas demand determine that the petroleum industry will inevitably develop to a further goal, how to find more oil and gas resources at a lower cost, However, as the leading force in oil and gas exploration, the field geophysical exploration industry is faced with the problem of compacting exploration investment by owners and increasing the direct cost of geophysical exploration. If we continue to use the traditional project cost management mode to control the cost, and do not separate the management of the individual geophysical exploration project and distinguish the detailed management and accounting of the activity activities, we will not be able to find the control point of the cost. It is difficult to get further development in the increasingly fierce geophysical exploration international market. In this context, the geophysical exploration enterprises in oil fields must try to explore various new management models in production and operation based on their own management characteristics and actual conditions. Drawing on the advanced experience of project cost management in the geophysical exploration industry of developed countries, improving and perfecting the cost management mode of geophysical exploration project in our enterprise. However, because the idea of project cost management is not mature enough, There is no project management system to reduce the cost, and it is not necessary to improve the project management of the world famous geophysical exploration enterprises such as BGP. Therefore, the research on this subject has a very profound practical significance. This paper attempts to study the methods of solving the existing cost management problems in Shengli Oilfield under the guidance of activity-based cost management (ABCM) by analyzing the current methods and defects of cost management of geophysical exploration projects in Shengli Oilfield. To achieve the goal of improving the level of project cost management in an all-round way, it not only provides a theoretical and practical reference for optimizing the cost management system of geophysical exploration and acquisition projects, but also helps geophysical exploration enterprises to compete in the international market. Continuously optimizing the cost structure, reducing or reducing the occurrence of invalid activity cost, has played an active role in the adoption of low cost strategy for geophysical exploration enterprises in the past market competition. In a word, based on the deep research of project cost management theory and activity-based costing method, this paper starts from the detailed management unit and fine activity management of geophysical exploration industry. This paper explores and designs the general framework of the activity based costing management model for geophysical prospecting project in Shengli Oilfield, and simulates it to the practice of cost management in geophysical exploration company by the way of example analysis.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.22;F275.3

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