丁苯橡胶装置成本控制管理的研究

发布时间：2018-04-11 05:37

本文选题：成本控制 + 丁苯橡胶　；参考：《华东理工大学》2013年硕士论文

【摘要】：成本控制是成本管理的重要组成部分。化工企业的成本控制应紧紧围绕提升产品的市场竞争力和盈利能力这一中心内容,引用科学的管理理念和方法,实施全过程、全方位、全员参加的成本控制管理。同时还要根据产品种类繁多,结构复杂的特点,正确处理好成本与效益的关系,通过控制、核算、分析和监督考核等措施,最终达到提升产品盈利能力的目的。吉林石化公司丁苯橡胶装置是上世纪70年代从日本合成橡胶公司(JSR)成套引进的专利技术,引进能力8万吨/年,装置于1982年投料试车成功。2004年新扩建一条生产线,生产能力现已达到14万吨/年。本文以吉林石化公司丁苯橡胶装置为背景,通过分析国内外丁苯橡胶产品的发展动态,结合丁苯橡胶装置的成本控制现状及装置目前采取的成本控制措施,查找装置在原料、辅料、动力、产品品种等方面存在的问题,提出从装置源头、装置内控管理、实施班组成本核算、开发新品种的解决措施,全面实施成本控制,从而达到降低产品成本,提高丁苯橡胶装置创效能力的目的。同时提出在装置中实施严格的内部控制、先进的ERP信息平台,采用“快速高转化率”的新技术、开展深度的对标分析,指出了丁苯橡胶装置成本控制的未来发展趋势。本文利用装置的实际数据分析,能够直观的达到成本控制研究的目标,也为同类企业提供了实际成本控制的经验。
[Abstract]:Cost control is an important part of cost management.The cost control of chemical enterprises should focus on the central content of enhancing the market competitiveness and profitability of the products, introducing scientific management concepts and methods, and implementing the cost control management in the whole process, in all directions and with the participation of all members.At the same time, according to the characteristics of various kinds of products and complicated structure, we should correctly handle the relationship between cost and benefit, and finally achieve the goal of improving the profitability of products through the measures of control, accounting, analysis and supervision and examination.The styrene-butadiene rubber plant of Jilin Petrochemical Company is a patented technology imported from JSR, a Japanese synthetic rubber company, in the 1970s, with a capacity of 80,000 tons per year. The plant was successfully put into production in 1982. In 2004, a new production line was expanded.The production capacity has now reached 140000 tons per year.Based on the background of the butadiene rubber plant in Jilin Petrochemical Company, this paper analyzes the development trend of the domestic and foreign SBR products, combines the cost control status of the SBR plant and the cost control measures currently adopted by the unit, and finds out the raw materials of the unit.The problems existing in auxiliary materials, power, product varieties, etc., are put forward in terms of the source of the unit, the internal control management of the device, the cost accounting of the shift and group, the solution of developing new varieties, and the overall implementation of cost control, so as to reduce the cost of the product.The purpose of improving the efficiency of styrene-butadiene rubber plant.At the same time, strict internal control, advanced ERP information platform, new technology of "fast high conversion" and deep standard analysis are put forward, and the future development trend of cost control of SBR unit is pointed out.This paper makes use of the actual data analysis of the device, can achieve the goal of cost control research intuitively, and also provides the experience of actual cost control for the similar enterprises.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.72;F426.72

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