黄河钻井总公司全面预算管理问题及对策

发布时间：2018-05-05 00:20

本文选题：全面预算管理 + 现状分析　；参考：《中国石油大学（华东）》2013年硕士论文

【摘要】：黄河钻井作为油田骨干企业，一方面要为油田勘探开发、增储上产服好务，另一方面却承受着成本费用日益上涨，盈利能力、盈利空间日益压缩，完成年度经营目标任务的难度逐年加大的压力。为进一步加强内部控制管理，体现精细化管理需求，实施了全面预算管理。黄河钻井实施过程中，降本增效、增收增效等方面效果都非常显著明显，加速了企业资源的有效整合、优化配置，更加明晰了公司的战略目标管理与内部控制目标，较大程度上提升了提升公司管理水平。但同时，全面预算管理的实施也给黄河钻井带来了挑战，如何有效的全面贯彻预算管理思想与实现各部门、各单位间预算措施的有机结合成为摆在公司面前的问题。面对凸显的问题，要求公司上下营造良好的预算管理氛围，需要各层级部门、单位深入了解全面预算管理内涵、需要公司结合经营实际不断完善适合自身发展需要的预算体系，让全面预算管理在黄河钻井发展的道路上发挥更加积极的作用。本文重点剖析了目前实施全面预算过程中存在的问题与不足，，并对产生问题的原因进行了分析，最后从不同方面提出了完善措施，期望本文对黄河钻井完善全面预算管理有借鉴意义，能运用好现阶段油田大力推行的各种加强全面预算管理的手段，使其相互配合，相互促进，为全面预算管理的深入实施提供基础保障。
[Abstract]:As the backbone of the oil field, the Yellow River drilling, on the one hand, has to do well in the exploration and development of oil fields, and on the other hand, it has to bear the rising costs, profitability, and increasingly compressed profit space. The year-to-year pressure to achieve the task of annual business objectives. In order to further strengthen internal control management, reflect the fine management requirements, the implementation of comprehensive budget management. During the implementation of the Yellow River drilling, the effects of reducing the cost and increasing the efficiency and so on are very remarkable, which accelerates the effective integration of enterprise resources, optimizes the allocation, and clarifies the strategic objective management and internal control objectives of the company. To a large extent, improve the management level of the company. But at the same time, the implementation of the overall budget management has also brought challenges to the Yellow River drilling, how to effectively carry out the idea of budget management and the realization of the various departments, the organic combination of budget measures among the units has become a problem in front of the company. In the face of outstanding problems, companies need to create a good environment for budget management, require departments and units at all levels to understand the connotation of comprehensive budget management, and constantly improve the budget system suitable for their own development needs, in combination with the actual operation of the company. Let the overall budget management in the Yellow River drilling development road to play a more active role. This paper analyzes the problems and shortcomings in the process of implementing the comprehensive budget at present, analyzes the causes of the problems, and finally puts forward the perfect measures from different aspects. It is expected that this paper can be used for reference to improve the overall budget management of the Yellow River drilling, and can make good use of the various means of strengthening the overall budget management that are vigorously implemented in the oil fields at this stage, so that they can cooperate and promote each other. To provide the basic guarantee for the thorough implementation of the overall budget management.
【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;F406.7

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