基于责任会计的S油田公司采气单位绩效评价研究

发布时间：2018-04-17 18:13

本文选题：责任会计 + 绩效评价　；参考：《西安石油大学》2015年硕士论文

【摘要】：当前,我国油田公司的生产经营环境发生了深刻变化,面临的资源约束和开发难度越来越大,这就要求我国的油田公司必须在加强生产经营管理水平上做文章。油田公司对下属采气单位的绩效评价是加强公司经营管理的有效途径,通过设立责任中心,并对责任中心进行绩效评价,保证采气单位与油田公司的目标一致性,对提高油田公司的管理水平和经济效益具有重要的现实意义。基于责任会计的绩效评价理论在油田公司虽然取得了一定的应用与发展,但由于内外部因素的制约,该理论在企业中的应用还有待于在广度和深度上提高。本文以S油田公司的下属分支机构采气单位为例,首先对责任会计绩效评价的基本理论进行研究,分析了S油田公司采气单位绩效评价的现状,而后采用问卷调查的方法分析采气单位绩效评价,探讨该绩效评价存在的问题,重点对成本的可控性和评价指标中存在的不足进行了详细分析,并有针对性的在优化设计方案中引入剩余收益和价值管理指标。同时,本文运用层次分析法对绩效评价指标权重进行确定,利用模糊综合评价法对采气单位的相关数据进行实例分析。最后,为了确保绩效评价的顺利应用实施,提出了相关保障措施。对采气单位的绩效评价进行优化设计,有利于科学评价采气单位绩效,明确采气单位责任,正确引导采气单位管理行为,对提高油田企业管理水平和经济效益具有重要的现实意义。
[Abstract]:At present, the production and management environment of oil field companies in our country has undergone profound changes, and the resource constraints and development difficulties are becoming more and more difficult, which requires the oil field companies in our country to make an article on strengthening the level of production management and management.It is an effective way to strengthen the operation and management of oil field companies to evaluate the performance of subordinate gas production units. By setting up the responsibility center and evaluating the performance of the responsibility center, the goal of the gas recovery unit and the oil field company is consistent.It has important practical significance to improve the management level and economic benefit of oil field company.Although the theory of performance evaluation based on responsibility accounting has been applied and developed in oilfield companies, the application of the theory in enterprises needs to be improved in breadth and depth due to the restriction of internal and external factors.In this paper, taking the gas production unit of the subsidiary branch of S Oilfield Company as an example, the basic theory of performance evaluation of responsibility accounting is studied, and the present situation of performance evaluation of gas recovery unit in S oilfield company is analyzed.Then the method of questionnaire survey is used to analyze the performance evaluation of gas production units, and the problems existing in the performance evaluation are discussed, and the cost controllability and the shortcomings in the evaluation index are analyzed in detail.And targeted in the optimal design of the introduction of residual income and value management indicators.At the same time, the paper uses the analytic hierarchy process to determine the weight of the performance evaluation index, and uses the fuzzy comprehensive evaluation method to analyze the relevant data of gas production units.Finally, in order to ensure the smooth implementation of performance evaluation, put forward the relevant safeguards.The optimization design of the performance evaluation of gas production units is beneficial to scientifically evaluate the performance of gas production units, clarify the responsibility of gas production units, and correctly guide the management behavior of gas production units.It is of great practical significance to improve the management level and economic benefit of oil field enterprises.
【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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