东营市石化企业成本管理体系研究

发布时间：2018-02-17 00:01

本文关键词： 石化企业成本管理控制体系管理模式　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】：随着我国经济的国际化程度加深，，市场竞争的日益激烈，成本问题是每个企业发展过程中必须面临的问题。石化行业是国民经济中的基础产业之一，在国民经济中有着非常重要的作用，对经济发展和社会进步有着重要影响。东营市的石化企业众多，是全国石化企业最密集的地区之一。研究该地区的石化企业，探讨其成本管理的新思路新方法，不仅对区域经济发展具有现实意义，对整个石化行业内企业的成本管理也具有一定的参考意义。国内外关于成本管理的研究内容非常丰富，关于石化行业或石化企业的成本管理研究也有不少新观点和新方法。通过对国内外成本管理理论和研究成果的分析探讨，总结归纳出适合东营市石化企业的成本管理理论基础和管理模式，提出成本管理突破的理论方式，构建引导石化企业改变传统成本管理模式的管理框架。东营地区的石化企业依托胜利油田的资源优势，从产生到初具规模、从实现自身生存到跨越式发展经历了多个发展阶段。每个发展阶段都与我国石油化工产业的发展阶段密切联系。东营市石化企业成本管理的发展，紧密地联系着胜利油田各发展阶段的特点，不断的改进创新，企业间不断地竞争、沟通、互动，逐渐形成了自身的区域特征。笔者将成本管理理论研究成果的调研分析与东营市石化企业的自身特点和各阶段的发展特征相结合，提出改变传统成本管理模式的思路和方法，具体阐述了这个转变的实现方法和具体途径。通过职能分析和管理层级划分，笔者设计了三位一体的成本管理层级功能结构——成本盒子和解决方案。按照成本盒子管理结构，构架了基于公司层、部门层、车间层和班组层四个层次构成的石化企业成本管理框架；按照坚持科学的方法、符合企业自身特点、全面性与实用性相结合、系统性与可实现性相结合的原则，构建了东营市石化企业成本管理体系。最后，对本文构建的成本管理体系的运行和发展提出结构性思路和方法，为其持续改进，适应新的形势指明路径和方向。
[Abstract]:With the deepening of the internationalization of our economy and the increasingly fierce competition in the market, the problem of cost is a problem that every enterprise must face in the process of development. Petrochemical industry is one of the basic industries in the national economy. It plays a very important role in the national economy and has an important impact on economic development and social progress. Dongying has a large number of petrochemical enterprises and is one of the most intensive areas of petrochemical enterprises in China. To discuss the new ideas and methods of cost management is not only of practical significance to the development of regional economy, but also has certain reference significance to the cost management of the whole petrochemical industry. The research on cost management at home and abroad is very rich, and there are many new viewpoints and methods on cost management in petrochemical industry or petrochemical enterprises. The theoretical basis and mode of cost management suitable for Dongying petrochemical enterprises are summarized, and the theoretical mode of cost management breakthrough is put forward. Build a management framework to guide petrochemical enterprises to change the traditional cost management model. The petrochemical enterprises in Dongying area rely on Shengli Oilfield's resource advantages, from the emergence to the beginning of the scale, From self-existence to leap-forward development, there have been many stages of development. Each stage of development is closely related to the development stage of China's petrochemical industry, and the development of cost management of petrochemical enterprises in Dongying City. Closely related to the characteristics of each stage of development in Shengli Oilfield, continuous improvement and innovation, constant competition, communication and interaction among enterprises, The author combines the research and analysis of cost management theory with the characteristics of petrochemical enterprises in Dongying city and the development characteristics of each stage, and puts forward some ideas and methods to change the traditional cost management mode. The realization method and the concrete way of this transformation are expounded in detail. Through functional analysis and management hierarchy division, the author designs a trinity functional structure of cost management hierarchy-cost box and solution. The cost management framework of petrochemical enterprises, which consists of four levels: workshop level and team level; according to the principles of adhering to scientific methods, conforming to the characteristics of the enterprise itself, combining comprehensiveness with practicability, combining systematicness with realizability, The cost management system of petrochemical enterprises in Dongying City is constructed. Finally, the paper puts forward the structural ideas and methods for the operation and development of the cost management system constructed in this paper, and points out the path and direction for its continuous improvement and adaptation to the new situation.
【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】：F426.722;F406.72

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