浅析单井成本闭环精细管理模式的推广及运用

发布时间：2018-04-03 03:02

本文选题：挖潜增效　切入点：单井成本　出处：《会计之友》2013年32期

【摘要】：当前的市场竞争是产品质量和服务质量的竞争,更是成本的竞争,只有不断挖潜增效,精细成本管理才能实现"成本最优化,利润最大化",才能确保油田科学持续发展。对于石油工程板块特别是钻井公司而言,单井收入是钻井收入的主要来源,单井成本支出也是成本费用支出的重要源头,单井成本精细化管理的好坏,直接决定利润水平的高低,对公司整体效益具有至关重要的影响。近年来,黄河钻井总公司紧紧围绕管理局工作部署,始终将单井成本精细化管理作为成本控制的重中之重,在经营管理实践过程中,大力推行"钻井单井成本预算管理信息系统",在系统运用过程中总结提炼出了集"预算、控制、分析、考核"于一体的"单井成本闭环精细管理模式",通过制定预算目标,加强成本过程控制管理,开展成本控制分析,从而实现预算考核目标,对做精成本管理、做细成本控制、做优收支平衡具有重要的指导作用和推广价值。
[Abstract]:The current market competition is the competition of product quality and service quality, but also the competition of cost. Only by constantly tapping potential and increasing efficiency, can fine cost management realize "cost optimization and profit maximization", and ensure the sustainable development of oilfield science.For petroleum engineering plates, especially drilling companies, single well income is the main source of drilling revenue, and single well cost expenditure is also an important source of cost expenditure.Directly determine the level of profit, the overall efficiency of the company has a crucial impact.In recent years, Huanghe drilling Corporation has been making the management of single well cost as the most important part of cost control. In the process of operation and management, the Huanghe drilling Company has been working closely around the management bureau.The "drilling single well cost budget management information system" has been vigorously implemented. In the process of application of the system, a "single well cost closed loop fine management model" has been summarized and refined, which integrates "budget, control, analysis and assessment", and through the formulation of budget objectives,Strengthen the cost process control management and carry out cost control analysis to achieve the budget assessment goal, which has an important guiding role and popularizing value for fine cost management, fine cost control and better balance of income and expenditure.
【作者单位】：胜利石油管理局黄河钻井总公司;
【分类号】：F426.22;F406.72

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