作业成本法下量本利分析在CQ钻井公司区块效益评价中应用研究

发布时间：2018-04-04 15:39

本文选题：作业成本法　切入点：量本利　出处：《西安石油大学》2015年硕士论文

【摘要】：目前,我国石油钻探行业生产经营形势发生了巨大变化,钻探市场全面开放,各方面竞争越来越激烈,原有的“一对一”服务模式的改变,生产由服务保障向经济效益转换,优选区块、优化生产部署成为企业决策的首要任务,同时,随着科技的进步和生产的提速,行业的间接成本所占比重急剧上升,用传统的量本利分析模型进行区块效益分析严重偏离实际,管理层急需一套适合钻探企业区块效益评价模型来为之服务。本文以CQ钻井公司为例,结合国内外作业成本法下量本利分析研究现状和相关理论,分析CQ钻井公司组织架构、成本属性和目前区块效益评价现状,以及在传统量本利分析模型下区块效益评价存在的缺陷;同时,分析作业成本法下量本利分析在⑶钻井公司区块效益评价中应用的必要性和可能性,并利用作业成本法下量本利分析理论和结合CQ钻井公司自身特点,构建了适合CQ钻井公司多区块的效益评价模型一作业成本法下量本利分析模型;然后,利用CQ钻井公司2010-2012年各项生产指标和历史财务数据,对比分析作业成本法下量本利分析模型和传统量本利分析模型下⑶钻井公司区块效益评价结果的差异,进一步阐述作业成本法下量本利分析模型在⑶钻井公司区块效益评价中的适应性和有效性。当然,本文的研究不是终点,因为市场环境瞬息万变,随着内外部环境的不断变化,作业成本法下量本利分析模型也可能会其他模型所取代,但在目前情况来看,最为适应CQ钻井公司区块效益评价模型依旧是作业成本法下量本利分析模型,但由于时间仓促、精力有限,作业的划分和作业动因的选择上还需要进一步论证,这也是下一步研究的方向和目标。
[Abstract]:At present, great changes have taken place in the production and management situation of China's oil drilling industry. The drilling market is fully open and the competition in all aspects is becoming more and more intense. With the change of the original "one-to-one" service mode, the production has changed from the service guarantee to the economic benefit.Selection of blocks and optimization of production deployment have become the primary task of enterprise decision-making. At the same time, with the progress of science and technology and the acceleration of production, the proportion of indirect costs in the industry has risen sharply.The traditional quantitative cost-benefit analysis model is seriously deviated from the actual situation, and the management is in urgent need of a suitable evaluation model for the block benefit of drilling enterprises.Taking CQ drilling company as an example, this paper analyzes the organizational structure, cost attributes and current status of block benefit evaluation of CQ drilling company, combining with the current situation and relevant theories of quantitative cost-benefit analysis under Activity-Based costing (ABC) at home and abroad.At the same time, it analyzes the necessity and possibility of the application of cost-benefit analysis in block benefit evaluation of No. 3 drilling company.By using CQ drilling Company's production indexes and historical financial data from 2010 to 2012, the differences of the evaluation results of block benefit of three drilling companies under Activity-Based costing (ABC) and traditional Cost-Benefit Analysis (CQ) are compared and analyzed.The adaptability and effectiveness of the quantitative cost-benefit analysis model under Activity-Based costing in the evaluation of block benefit of No. 3 drilling Company are further expounded.Of course, the study of this paper is not the end, because the market environment changes rapidly, with the constant changes of the internal and external environment, the activity-based costing model may also be replaced by other models, but in the current situation,The most suitable block benefit evaluation model for CQ drilling company is still the quantitative cost-benefit analysis model under Activity-Based costing, but due to the short time and limited energy, the division of operation and the choice of operation motivation need to be further demonstrated.This is also the next research direction and goal.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.22

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