石油钻井工程全员成本目标管理应用研究

发布时间：2018-11-23 07:24

【摘要】：随着全球经济的发展,石油资源在国民经济发展中作用越来越重要,钻井工程作为石油勘探开发的重要环节,拥有不可替代的地位。近年来,石油钻井工程逐步向专业化、高端化发展,面对一个多层次、宽领域、全方位的开放、竞争、发展的新环境,加强石油钻井工程成本管理,提升成本竞争力尤为重要。本文借签国内外先进成本管理理论,结合目前成本管理现状问题,以石油钻井工程为研究对象,提出全员成本目标管理观点。并针对钻井工程生产工艺、员工结构、管理层次等方面,从经营管理和会计核算方面进行设计,建立全环节分解的指标体系、全员工参与的责任体系、全过程管理的控制体系和全方位激励的约束体系；建立钻井对标管理机制、完善单井核算体系,实现钻井工程成本全员、全过程、全方位的目标管理。有助企业促进生产经营、财务管理、员工效力、结构调整和企业效益的高度融合,从而降低成本,控制风险,增强企业的成本竞争力,进而推动企业的可持续发展。
[Abstract]:With the development of global economy, petroleum resources play an increasingly important role in the development of national economy. Drilling engineering, as an important link of petroleum exploration and development, has an irreplaceable position. In recent years, petroleum drilling engineering has gradually developed to specialization and high-end. In the face of a new environment of multi-level, wide-field, all-directional opening, competition and development, it is particularly important to strengthen the cost management of petroleum drilling engineering and enhance the cost competitiveness. Based on the advanced cost management theory at home and abroad and the current situation of cost management, this paper takes the petroleum drilling engineering as the research object, and puts forward the viewpoint of full staff cost target management. In view of drilling engineering production technology, staff structure, management level and other aspects, from the aspects of management and accounting design, the establishment of a full link decomposition index system, all staff participation in the responsibility system, The control system of the whole process management and the restriction system of the omni-directional incentive; To establish the management mechanism of drilling counterwork, perfect the accounting system of single well, and realize the all-staff, all-process and all-directional objective management of drilling engineering cost. It can help enterprises to promote the high integration of production management, financial management, employee effectiveness, structural adjustment and enterprise efficiency, thereby reducing costs, controlling risks, enhancing the cost competitiveness of enterprises, and then promoting the sustainable development of enterprises.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.22;TE2

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