基于战略成本动因的S采油厂成本管理研究

发布时间：2018-01-19 07:24

本文关键词： 战略成本管理战略成本动因层次分析法　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：战略成本管理将战略管理与成本管理有机结合起来,为企业加强成本管理提供了新的思路,而战略成本动因作为战略成本管理的基础要素,利用战略成本动因分析工具评价影响成本管理的驱动因素,找到成本管理的着力点并加以改进成为战略成本管理的主要内容。在全球油气需求量增速放缓、油气价格波动,国家勘探开发投入下降的情况下,油气开采企业面临着成本持续上涨的挑战和威胁,唯有建立起科学规范的战略成本管理体系,才能够保持利润的增长以及生产经营效率的提高,实现中石油集团公司和长庆油田分公司“降本增效”的战略意图,实现可持续发展的战略目标。本研究选取S采油厂为背景案例,探讨了基于战略目标的战略成本动因分析流程,分析了S采油厂的战略环境及成本管理现状;结合采油企业的生产特点及战略成本动因一般理论,构建了包括结构性成本动因和执行性成本动因2个维度共计12个二级指标的战略成本动因指标体系,进而引入层次分析法作了量化评价,确定了8个关键的战略成本动因;在阐明S采油厂实施战略成本管理必要性的基础上,探讨了基于关键战略成本动因的成本管理优化策略,从人力资源、信息技术及考核激励等战略方面的考量提出了S采油厂实施战略成本管理的保障措施,以期为S采油厂加强战略成本管理提供直接参考,同时也为同类型企业实施战略成本管理提供借鉴。
[Abstract]:Strategic cost management organically combines strategic management with cost management, which provides a new way of thinking for enterprises to strengthen cost management, and strategic cost driver is the basic element of strategic cost management. Using the strategic cost driver analysis tool to evaluate the driving factors affecting cost management, to find the key point of cost management and to improve it become the main content of strategic cost management. The growth rate of global oil and gas demand is slowing down. With the fluctuation of oil and gas prices and the decline of national investment in exploration and development, oil and gas enterprises are faced with the challenge and threat of rising costs. Only to establish a scientific and standardized strategic cost management system. In order to maintain the growth of profits and improve the efficiency of production and operation, the strategic intention of "reducing cost and increasing efficiency" of CNPC and Changqing Oil Field Branch can be realized. This study selects S oil production plant as the background case, discusses the strategic cost driver analysis flow based on the strategic objective, analyzes the strategic environment and the current situation of cost management of S oil production plant. Combined with the production characteristics and the general theory of strategic cost driver, a strategic cost driver index system including structural cost driver and executive cost driver is constructed. Then, the analytic hierarchy process is introduced to make quantitative evaluation, and eight key strategic cost drivers are determined. On the basis of expounding the necessity of implementing strategic cost management in S oil production plant, this paper discusses the optimization strategy of cost management based on key strategic cost drivers, from the perspective of human resources. This paper puts forward the safeguard measures of implementing strategic cost management in S oil production plant in order to provide direct reference for S oil production plant to strengthen strategic cost management. At the same time for the same type of enterprises to implement strategic cost management to provide reference.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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