M油田公司标杆成本管理应用研究

发布时间：2018-05-04 06:11

本文选题：成本控制 + 标杆管理理论　；参考：《西安石油大学》2014年硕士论文

【摘要】：面对现代市场日益激烈的竞争、竞争对手的日益增多，，油田公司生存和发展的压力愈来愈大。M油田公司也难以逃脱这一命运。在当前的市场经济环境中，提升企业竞争力的有效途径之一是实施成本领先战略，因此M油田公司要在不断加强自身成本控制的同时，积极探索一种科学有效的成本控制战略。M油田公司现在采用的成本核算方法属于传统的事后成本核算法，成本费用核算要以前期填制的原始凭证和会计凭证为前提,这种成本管理方法已经不能满足M油田公司的发展需要。标杆成本法是一种能够确定各成本影响因素对成本的影响程度大小的方式。标杆管理理论对成本控制起着重要的作用，它通过为企业设定赶超目标，寻找企业自身成本与标杆成本之间的差异，进一步分析产生差距的原因，为企业及时采取有效的措施作铺垫，也为企业以后的成本控制提供参考。因此，在实施成本控制的过程中应用标杆管理法在理论和实践中都有积极的意义。企业实施标杆成本法时，可以按照一定的标准对各下属单位的成本实施监督，从而为整个公司的发展奠定基础。本文首先论述了本次研究的背景与研究意义；其次论述了现阶段国内外学者对成本管理理论、标杆管理理论和标杆成本理论的研究现状，评述了标杆成本理论研究的现状；接着简要的介绍了M油田公司的情况，并分析了其成本管理现状，指出M油田公司在成本控制过程中采用标杆成本法具有必要性和可行性；最后我们重点阐述了标杆成本的设计过程，构建了M油田公司的标杆成本体系，并对其实用性加以验证，进一步提出了标杆成本在成本预算管理和日常成本控制中的应用。
[Abstract]:In the face of the increasingly fierce competition in the modern market and the increasing number of competitors, the pressure of survival and development of oil field companies is increasing. M oil field companies are also difficult to escape this fate. In the current market economy environment, one of the effective ways to enhance the competitiveness of enterprises is to implement the cost leading strategy. Therefore, M Oil Field Company should constantly strengthen its own cost control at the same time. Actively explore a scientific and effective cost control strategy .The cost accounting method adopted by M Oil Field Company now belongs to the traditional ex post cost accounting method, and the cost cost accounting should be based on the original vouchers and accounting vouchers filled in in the early stage. This cost management method can not meet the development needs of M Oil Field Company. Benchmarking cost method is a way to determine the impact of cost factors on the degree of cost. Benchmarking management theory plays an important role in cost control. By setting targets for enterprises to catch up and surpass, it finds out the difference between enterprise's own cost and benchmarking cost, and further analyzes the causes of the gap. For enterprises to take timely and effective measures to pave the way, but also for the future cost control of enterprises to provide a reference. Therefore, the application of benchmarking in the process of cost control has positive significance in both theory and practice. When enterprises implement benchmarking cost method, they can supervise the cost of each subordinate unit according to certain standards, thus laying the foundation for the development of the whole company. This paper first discusses the background and significance of this research, then discusses the current research status of cost management theory, benchmarking management theory and benchmarking cost theory at home and abroad, and comments on the current research status of benchmarking cost theory. Then briefly introduced the situation of M oilfield company, and analyzed its current situation of cost management, pointed out that M oilfield company in the process of cost control using benchmarking cost method is necessary and feasible; Finally, we focus on the design process of benchmarking cost, construct the benchmarking cost system of M oilfield company, verify its practicability, and further put forward the application of benchmarking cost in cost budget management and daily cost control.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.72

【相似文献】