A采油厂成本精细化管理体系构建研究
发布时间：2018-08-20 14:25
【摘要】：随着中国经济的快速发展及先进管理思想的引入,企业管理方向发生重大转变。从成本角度入手,将成本最低化、合理化成为企业获取竞争优势的重要选择,这也使得企业的管理核心逐渐转向成本管理。采油厂是石油企业生产的成本中心,随着石油开采难度的增大以及技术能力的限制,采油成本居高不下,这成为束缚采油厂可持续发展的瓶颈。而成本精细化管理正是解决采油厂成本问题的重要方法。论文以A采油厂实际为基础构建的成本精细化管理体系的解决方法,以期能为A采油厂提高成本管理水平,提升市场竞争力起到一定的作用,对实现我国油田低成本战略的目标提供智力支持。 论文首先通过文献查阅法,梳理了国内外核心竞争力理论、成本管理理论、精细化管理等,并理清国内外学者对采油厂成本管理的研究现状以及取得的研究成果,随后通过对A采油厂的实际调研,采用问卷调查法和人物访谈法搜集、整理A采油厂成本管理现状,找出A采油厂成本管理中存在的问题。通过调查发现,A采油厂存在对成本管理重视不足、预算方法落后、成本结构不合理、成本管理流程缺乏科学性、成本管理中监督考核体系缺失等弊病。然后以系统的思想,结合A采油厂的成本管理实际,构建了A采油厂成本精细化管理体系,并提出该体系有效执行的保障措施。
[Abstract]:With the rapid development of Chinese economy and the introduction of advanced management thought, the direction of enterprise management has changed greatly. From the point of view of cost, it becomes an important choice for enterprises to obtain competitive advantage by minimizing and rationalizing the cost, which makes the management core of enterprises gradually turn to cost management. Oil production plant is the production cost center of petroleum enterprises. With the increase of the difficulty of oil extraction and the limitation of technical ability, the cost of oil production remains high, which becomes the bottleneck of the sustainable development of oil extraction plant. The cost management is an important method to solve the cost problem of oil production plant. In this paper, the solution of the cost fine management system based on the reality of A oil extraction plant is proposed, which is expected to play a certain role in improving the cost management level and enhancing the market competitiveness of A oil extraction plant. It provides intellectual support for realizing the goal of low cost strategy of oil field in China. Firstly, the paper combs the core competence theory, the cost management theory, the fine management and so on through the literature review method, and clarifies the domestic and foreign scholar to the production plant cost management research present situation and the obtained research result. Then through the actual investigation of A oil production plant, using the method of questionnaire survey and character interview to collect, to sort out the current situation of cost management in A oil extraction plant, to find out the existing problems in the cost management of A oil production plant. Through the investigation, it is found that there are some disadvantages such as insufficient attention to cost management, backward budget method, unreasonable cost structure, lack of scientific process of cost management, lack of supervision and examination system in cost management and so on. Then, the cost fine management system of A oil extraction plant is constructed with the systematic thought and the practice of cost management in A oil extraction plant, and the guarantee measures for the effective implementation of this system are put forward.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7
本文编号：2193938
[Abstract]:With the rapid development of Chinese economy and the introduction of advanced management thought, the direction of enterprise management has changed greatly. From the point of view of cost, it becomes an important choice for enterprises to obtain competitive advantage by minimizing and rationalizing the cost, which makes the management core of enterprises gradually turn to cost management. Oil production plant is the production cost center of petroleum enterprises. With the increase of the difficulty of oil extraction and the limitation of technical ability, the cost of oil production remains high, which becomes the bottleneck of the sustainable development of oil extraction plant. The cost management is an important method to solve the cost problem of oil production plant. In this paper, the solution of the cost fine management system based on the reality of A oil extraction plant is proposed, which is expected to play a certain role in improving the cost management level and enhancing the market competitiveness of A oil extraction plant. It provides intellectual support for realizing the goal of low cost strategy of oil field in China. Firstly, the paper combs the core competence theory, the cost management theory, the fine management and so on through the literature review method, and clarifies the domestic and foreign scholar to the production plant cost management research present situation and the obtained research result. Then through the actual investigation of A oil production plant, using the method of questionnaire survey and character interview to collect, to sort out the current situation of cost management in A oil extraction plant, to find out the existing problems in the cost management of A oil production plant. Through the investigation, it is found that there are some disadvantages such as insufficient attention to cost management, backward budget method, unreasonable cost structure, lack of scientific process of cost management, lack of supervision and examination system in cost management and so on. Then, the cost fine management system of A oil extraction plant is constructed with the systematic thought and the practice of cost management in A oil extraction plant, and the guarantee measures for the effective implementation of this system are put forward.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7
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