DX采油厂生产经营成本管理研究

发布时间：2018-06-06 03:39

本文选题：DX采油厂 + 成本管理　；参考：《中国石油大学（华东）》2013年硕士论文

【摘要】：随着国际市场竞争愈来愈激烈，传统的管理制度和方法已经逐渐不再适用，尤其是对油田企业来说，人力资源的低成本与油田开采初期的高产量两个方面的优势已逐渐消失，在成本管理上的优势也越来越不明显。本文以成本管理的理论为基础，首先考察了国内外成本管理的研究现状，对国内外成本管理的现状进行了必要的评述，并针对研究领域的成果对国内外成本管理进行了对比。通过对比发现，我国的成本管理研究虽然已经取得了一定的成果，但是与国外相比还存在着不小的差距。另一方面，，考虑到石油开采企业属于特殊行业，所以，其成本管理与一般性企业相比，具有特殊性，对此需要针对油田企业的性质，有针对性的使用成本管理措施。综合以上两个方面的信息，本文以中国石油化工集团公司某采油厂（简称DX采油厂）为例，通过分析我国石油开采企业的经营和成本管理现状，发现了我国石油开采企业在成本管理过程中存在着成本管理观念相对较为淡薄、部门之间协调不紧密、企业成本结构和考核方法欠科学等问题。随后，结合国内外先进成本管理方法，结合中国石油化工集团公司某采油厂的实际情况，针对这些存在的问题提出了转变传统成本管理观念、改进部门协调、优化成本核算方法等一系列优化DX采油厂成本管理的原则和对策。最后，综合全文分析过程得出相应的结论。
[Abstract]:With more and more fierce competition in the international market, the traditional management system and methods have been gradually no longer applicable, especially for oil field enterprises, the advantages of low cost of human resources and high production in the early stage of oilfield production have gradually disappeared. The advantages of cost management are becoming less and more obvious. Based on the theory of cost management, this paper firstly reviews the current research situation of cost management at home and abroad, reviews the present situation of cost management at home and abroad, and compares the domestic and foreign cost management with the achievements in the field of research. Through comparison, it is found that although some achievements have been made in the research of cost management in China, there is still a large gap compared with foreign countries. On the other hand, considering that oil extraction enterprise belongs to special industry, its cost management has its particularity compared with general enterprise, so it is necessary to use cost management measures in accordance with the nature of oil field enterprise. Synthesizing the above two aspects of information, this paper takes a certain oil production plant (DX oil extraction plant) of China Petrochemical Group Company as an example, through analyzing the present situation of management and cost management of Chinese petroleum extraction enterprises. It is found that the cost management concept is relatively weak, the coordination between departments is not close, and the cost structure and assessment methods are not scientific in the process of cost management. Then, combined with the advanced cost management methods at home and abroad, combined with the actual situation of a certain oil production plant of China Petrochemical Group Company, this paper proposed to change the traditional cost management concept and improve the coordination of departments in view of these existing problems. A series of principles and countermeasures to optimize the cost management of DX oil production plant, such as optimizing cost accounting method. Finally, the conclusion is drawn by synthesizing the full text analysis process.
【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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