S采油厂标准成本管理体系的设计与应用研究

发布时间：2018-01-07 21:38

本文关键词：S采油厂标准成本管理体系的设计与应用研究　出处：《中国石油大学(华东)》2013年硕士论文　论文类型：学位论文

【摘要】：历经四十多年的勘探开发,S采油厂面临着资源不足、中长期投入不足、成本与产量矛盾突出等严峻挑战,生产经营形势日益严峻,缺乏统一标准进行成本管理评价和效益考核,成本控制难度逐渐加大。面临产量被动、成本紧张的严峻生产形势,如何深化成本管理,保障长期稳定发展成为S采油厂生产经营要解决的重中之重问题。构建采油厂标准成本管理体系对降低财务风险,降低成本消耗,提高采油厂对生产经营活动事前、事中、事后控制的管理水平,实现采油厂效益最大化具有重要的意义。贯彻标准成本管理理念,将标准成本同采油厂预算管理体系相契合,从预算、核算、控制、考核等几个角度构建标准成本管理体系。按照油气生产过程编制对应的工作量、消耗量指标,分区块、分过程制定标准成本指标,横向分解到各个成本费用要素,纵向上分解到各个成本中心;根据预算指标对生产经营过程中发生的各项成本费用进行监督控制,对重点成本项目实施标准化计量、标准化操作、标准化考核的控制方式;继续推行全员目标成本管理和挖潜增效成本管理,将成本管理的事中控制做到最好;采用量化考核指标的方式进行考核,同时加以“对标、追标、创标”的考核方式,监督促进S采油厂各项指标完成标准计划指标。结合S采油厂经营做法,从“预算→运行→控制→考核”的分模块应用标准化成本闭环管理模式,并提出相应的保障措施。
[Abstract]:After more than 40 years of exploration and development, S oil production plant is facing a shortage of resources, long-term lack of investment, cost and yield of contradictions and challenges, the production and operation of the increasingly serious situation, the lack of unified standard cost management evaluation and performance evaluation, cost control difficulty gradually increased. Facing the grim situation of production cost of production of passive, tense. How to deepen the cost management, guarantee the long-term stable development has become the most problems in the production and operation of S oil production plant to solve. Construction of oil production plant of the standard cost management system to reduce financial risk, reduce the cost of consumption, improve the oil production plant on the production and management activities in advance, in the matter, after the control of the management level, has important significance to realize the biggest benefit of oil production plant. Implementing the standard cost management concept, the standard cost and oil recovery budget management system fit from the budget, accounting, control, evaluation etc. The perspective of building a standard cost management system. According to the corresponding development of oil and gas production workload, consumption indicators, partition block, process standard cost index, horizontal decomposition to each cost factor, vertical decomposition to each cost center; according to the budget indicators of supervision and control of the cost in the production process. The implementation of standardized measurement of key project cost, standardized operation, control evaluation standard; continue to implement target cost management and enhance the efficiency of cost management, cost management will be the best things in control; the quantitative evaluation way of assessment, at the same time "standard, after standard, a standard" assessment the way, promote the supervision of standard plan all indexes of S oil production plant. Combined with the S oil production plant management practices, from the budget, operation, control and assessment of the parting The closed loop management mode of standardized cost is applied, 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】：F426.22;F406.7

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