吉林油田公司基于作业的成本预算管理研究

发布时间：2018-06-24 00:15

本文选题：作业成本 + 全面预算　；参考：《吉林大学》2015年硕士论文

【摘要】：近年来，中央企业大力开展管理创新，普遍建立了预算管理工作体系，预算在企业优化资源配置、提高运行质量、改善经营效益、加强风险管控中的作用日益显现，为中央企业实现稳健、快速发展提供了重要支撑。但随着经济全球化、网络化步伐加快以及中央企业产业结构调整和内部资源整合力度不断加大，部分企业现有的预算管理方式不能适应快速发展的需要，特别是各类专业预算相互分离、互不衔接，未能形成有机整体的局面，严重制约了企业预算管理的工作进程和实施效果，需要加快推行全面预算管理步伐。本文将以基于作业的成本预算理论深入分析为基础，在油气生产企业中的角度来研究预算，着眼于最终构建油气生产企业预算管理信息系统的编制思路与方法，达到有效发挥预算编制、预警、控制、分析、考核、业绩评价等的功能，以提高油气生产企业的预算管理水平，并对推进油气生产企业实施基于作业的成本预算管理的措施加以探讨。由此，本文研究的意义主要有以下两点： (1)本文以油气生产企业的企业战略为导向，以价值链优化为目的，结合我国油气田企业生产流程的特点进行作业分析，可以为基于作业的成本预算管理管理方法的实施和运用提供参考。 (2)把基于作业的成本预算管理这一先进的预算管理理论应用于我国油气生产企业中油气单位，，构建一个适用于油气田企业经营过程的预算管理信息系统，基于作业的成本预算管理应用的前提进行探讨，为基于作业的成本预算管理这一新方法能够在我国油气田企业中得到广泛应用提供参考。
[Abstract]:In recent years, the central enterprise develops the management innovation vigorously, has established the budget management work system generally, the budget in the enterprise optimization resources allocation, the enhancement operation quality, the improvement management benefit, strengthens the risk control function to appear day by day. For the central enterprises to achieve stability, rapid development provided an important support. However, with the globalization of the economy, the quickening of the pace of networking, the adjustment of the industrial structure of the central enterprises and the increasing intensity of the integration of internal resources, the existing budget management methods of some enterprises cannot meet the needs of rapid development. In particular, all kinds of professional budgets are separated from each other, which fails to form an organic whole situation, which seriously restricts the work process and implementation effect of enterprise budget management, so it is necessary to speed up the implementation of comprehensive budget management. Based on the in-depth analysis of activity-based cost budgeting theory, this paper will study the budget from the perspective of oil and gas production enterprises, focusing on the establishment of budget management information system for oil and gas production enterprises. To effectively develop the functions of budgeting, early warning, control, analysis, assessment, performance evaluation, and so on, in order to improve the budget management level of oil and gas production enterprises, The measures to promote the implementation of activity-based cost budget management in oil and gas production enterprises are also discussed. As a result, the significance of this study is as follows: (1) based on the enterprise strategy of oil and gas production enterprises and the value chain optimization, combined with the characteristics of the production process of oil and gas field enterprises in China, this paper analyzes the operation. It can provide reference for the implementation and application of activity-based cost budget management method. (2) the advanced budget management theory of activity-based cost budget management is applied to oil and gas units in oil and gas production enterprises in China. A budget management information system suitable for the operation process of oil and gas field enterprises is constructed, and the premise of the application of activity-based cost budget management is discussed. This paper provides a reference for the new method of Activity-based cost Budget Management (ABC), which can be widely used in oil and gas field enterprises in China.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.22

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