大型炼油企业隐性成本研究

发布时间：2018-07-31 07:52

【摘要】：近些年来,国内炼油企业经营规模逐年扩大,企业年产值逐年递增并且增幅极大,但是当下炼油企业竞争激烈,虽然企业的加工能力提高了,可是利润额却没有随之增高,有的甚至还出现了亏损。似乎掉进了“成本难降,效益难求,亏损难遏”的怪圈。用什么办法来降低成本,争取更多的利润,一直是这些大型炼油企业追逐的目标。隐性成本是一种隐藏于企业总成本之中、游离于财务审计监督之外的成本。与显性成本相比,这些成本隐蔽性大,很难避免、不易量化。隐性成本认识与控制的难度较大,往往容易被人们所忽视。本文运用理论与实际相结合的手段,通过对隐性成本相关的理论进行分析和研究,结合大型炼油企业的特点对如何有效控制隐性成本采取措施。首先阐述了隐性成本的概念和分类,指出隐性成本对大型炼油企业的危害与影响。其次从大型炼油企业人力资源、领导决策、管理等方面对隐性成本的表现形式进行了阐述,并提出对炼油企业隐性成本的影响因素。从而,总结了大型炼油企业隐性成本控制的相应措施,为大型炼油企业有效控制隐性成本,追求利润的最大化,实现快速、健康的发展提供新的思路。
[Abstract]:In recent years, the scale of operation of domestic oil refining enterprises has been expanding year by year, and the annual output value of domestic oil refining enterprises has increased year by year and the annual output value has increased greatly. However, when the competition among oil refining enterprises is fierce, although the processing capacity of the enterprises has been improved, the profit amount has not been increased. Some are even losing money. Seems to fall into the "cost is difficult to reduce, difficult to achieve benefits, losses are difficult to suppress" cycle. How to cut costs and earn more profits has been the target of these big refiners. Hidden cost is a kind of cost hidden in the total cost of an enterprise and outside of financial audit supervision. Compared with explicit cost, these costs are hidden, difficult to avoid and difficult to quantify. It is difficult to understand and control hidden cost, which is often ignored by people. By means of combining theory with practice, this paper analyzes and studies the theory of recessive cost, and combines the characteristics of large oil refining enterprises to take measures to control recessive cost effectively. Firstly, the concept and classification of recessive cost are expounded, and the harm and influence of recessive cost to large refinery enterprises are pointed out. Secondly, from the aspects of human resources, leadership decision making and management of large oil refining enterprises, this paper expounds the manifestation of hidden cost, and puts forward the influencing factors on the hidden cost of oil refining enterprises. Therefore, the corresponding measures of recessive cost control in large oil refining enterprises are summarized, which provide new ideas for large oil refining enterprises to control recessive costs effectively, to pursue the maximization of profits and to realize rapid and healthy development.
【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】：F426.72;F406.7

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