石油钻井工程板块成本消耗定额的编制及管理应用研究

发布时间：2018-05-16 20:30

本文选题：石油钻井工程板块 + 成本消耗定额　；参考：《中国石油大学（华东）》2013年硕士论文

【摘要】：石油资源作为全球战略性的资源，保障石油安全是国家重要战略。石油企业在提供油气资源的同时也面临着很多的问题和挑战，特别是作为“石油工业火车头”的石油钻井工程板块。同时其自身发展的需要对石油钻井工程板块成本管理提出了新的要求。本文以石油钻井工程板块为主题，以钻井的不同区域、井别、井型和作业为研究对象，采取现场调研、规范研究等研究方法，运用标准成本法、定额成本法和作业成本法等相关理论，着手设计适应石油钻井工程板块不同生产条件下的成本消耗定额体系，，研究了石油钻井工程板块成本消耗定额在管理中的应用，同时为其顺利实施成本消耗定额管理提供了相关的建议，从而为其应用成本消耗定额管理提供支持。本文首先分析了石油钻井工程板块所面临的问题与挑战及其发展的现实需要，揭示了石油钻井工程板块采用成本消耗定额管理的必要性；其次，在划分石油钻井工程板块生产的区域、井别、井型和作业流程的基础上，设计了石油钻井工程板块成本消耗定额体系，揭示出了不同生产条件和成本消耗之间的关系。这是本文的重点和特色。并在此基础上，提出了成本消耗定额体系在石油钻井工程板块中应用的基本思路，主要是应用于成本预算、成本控制和业绩评价。最后，对石油钻井工程板块成本消耗定额体系的应用分析提出了相对应的保障措施。
[Abstract]:Oil resources as a global strategic resources, oil security is an important national strategy. Oil enterprises are faced with many problems and challenges while providing oil and gas resources, especially the oil drilling engineering plate as the "locomotive of petroleum industry". At the same time, the need of its own development puts forward new requirements for the cost management of petroleum drilling engineering plate. In this paper, taking the oil drilling engineering plate as the theme, taking the different areas, well types, well types and operations of drilling as the research object, adopting the research methods of field investigation and standard research, using the standard cost method, Based on the related theories, such as quota cost method and Activity-Based costing method, the cost consumption quota system adapted to different production conditions of petroleum drilling engineering plate is designed, and the application of cost consumption quota in petroleum drilling engineering plate in management is studied. At the same time, it provides relevant suggestions for the successful implementation of cost consumption quota management, thus providing support for its application cost consumption quota management. This paper first analyzes the problems and challenges faced by the oil drilling engineering plate and the practical needs of its development, and reveals the necessity of adopting the cost consumption quota management in the oil drilling engineering plate. On the basis of dividing the production area, well type, well type and operation flow of petroleum drilling engineering plate, the cost consumption quota system of petroleum drilling engineering plate is designed, and the relationship between different production conditions and cost consumption is revealed. This is the focus and characteristics of this article. On this basis, the paper puts forward the basic idea of applying the cost consumption quota system in the petroleum drilling engineering plate, which is mainly applied to the cost budget, cost control and performance evaluation. Finally, the application of cost consumption quota system in oil drilling engineering plate is analyzed and the corresponding safeguard measures are put forward.
【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】：F406.7;F426.22

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