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ERP在中石油青海油田成本管理中的应用研究

发布时间:2018-04-30 08:05

  本文选题:ERP + 成本管理 ; 参考:《西南财经大学》2013年硕士论文


【摘要】:在日益激烈的国际竞争环境中,油气田公司必须给予成本管理足够的重视,加强成本管控力度,努力探索成本管理的先进思想,积极寻找降本增效的方法,来增强公司在国际环境中的生存能力,加快学习国外成本管控的先进理念,提升油气田公司的综合竞争能力,确保油气田公司高效、稳定可持续发展。 作为一种系统集成式的管理模式,越来越多的公司正在融合ERP系统。ERP的构建基础是信息技术,依靠现代管理理念,全面地整合公司所有信息资源,并为公司提供决策、计划、控制与业绩评估的全方位、系统化平台。ERP系统利用公司系统资源和非系统资源,为公司制造产品、创造价值、提供最优解决方案,以实现公司的战略经营目标。在ERP系统中,主线是计划,财务管理是重心,财务管控贯穿了公司的整个经营活动,给公司成本管理带来了新的理念。截止2012年末,30%的大型国有企业已经或正在运行ERP管理系统’。ERP的上线运行不仅给企业带来管理信息系统的变化,更是企业管理过程中的一次重大变革。它使企业的管理理念、组织结构发生了翻天覆地的变化。 本文以ERP在青海油田的应用为背景,对青海油田传统成本管理进行了数据分析,深入探讨了青海油田在成本管控方面存在的问题,研究了油气田企业的特点,分析了ERP上线后青海油田成本控制效果的提升,提出了具体完善成本管控的方法和措施,为油气田企业提升成本管控水平,提出一些合理的对策和建议,对于指导青海油田成本管理具有重要意义。 本文是笔者工作实践成果,其分析和结论均有一定的实践基础和理论依据,希望本文能为大型企业单位成本管理体系的建立和完善提供一定的借鉴,同时为企业单位加强精细化管理,探索绩效成本模式做好铺垫。
[Abstract]:In the increasingly fierce international competition environment, oil and gas companies must pay enough attention to cost management, strengthen the cost management and control, try to explore the advanced thought of cost management, and actively seek the method of reducing the cost and increasing efficiency, in order to enhance the company's ability to survive in the international environment, speed up the advanced concept of learning foreign cost control and improve the oil. The comprehensive competitiveness of gas field companies ensures the efficient, stable and sustainable development of oil and gas field companies.
As a system integrated management model, more and more companies are integrating the information technology, integrating the ERP system.ERP, integrating all information resources of the company, and providing the company with the full range of decision-making, planning, control and performance evaluation, and the systematization platform.ERP system uses the company system capital. Source and non system resources for the company to create products, create value, provide the best solutions to achieve the strategic objectives of the company. In the ERP system, the main line is the plan, the financial management is the center of gravity, the financial management runs through the whole business activities of the company, brings new ideas to the company's cost management. By the end of 2012, 30% of the large countries The on-line operation of the ERP management system '.ERP has not only brought the change of management information system to the enterprise, but also a major change in the process of enterprise management. It has changed the management concept and organization structure of the enterprise.
Based on the background of the application of ERP in Qinghai oilfield, this paper analyzes the traditional cost management in Qinghai oilfield, discusses the problems in the cost control of Qinghai oil field, studies the characteristics of the oil and gas field enterprises, analyses the improvement of the cost control results of the Qinghai oil field after the line of ERP, and puts forward the concrete and perfect cost control and control prescription. The law and measures put forward some reasonable countermeasures and suggestions for the oil and gas field enterprises to enhance the cost control level, which is of great significance for guiding the cost management of Qinghai oilfield.
This article is the result of the author's work practice, its analysis and conclusion have a certain practical basis and theoretical basis. I hope this article can provide some reference for the establishment and improvement of the unit cost management system for large enterprises, at the same time, it will make a good paving for the enterprise units to strengthen the fine management and explore the performance based model.

【学位授予单位】:西南财经大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F426.22;F406.7

【参考文献】

相关期刊论文 前3条

1 辛毅;浅谈在ERP环境下的会计业务流程重组[J];北方经贸;2004年01期

2 兰丽群;;改革电网企业成本管理与控制的思考[J];广西电业;2009年04期

3 柴耀琴;雷鸣;;基于ERP成本管理方法的研究[J];网络财富;2010年06期



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