ZY油田S采油厂预算管理优化研究

发布时间：2018-03-14 19:50

本文选题：预算管理　切入点：区块预算　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：ZY油田经过三十多年的发展已步入开发后期,自然递减逐年升高,含水不断上升,开发难度日益加大,出现了老区资源不足、自然递减迅速、管理链条冗长、资源利用率低、生产成本增长过快等一系列突出的问题。面对近几年持续亏损的局面,ZY油田在强化经营管理方面不断地探索和提升,尤其是2009年以来开始在全油田范围实施预算管理以来,在控制成本、指导经营决策等方面取得了一些成效,但在实践中仍存在着诸多不足。特别是随着2015年ZY油田开始推行“油公司”经营体制机制的改革,按照“油气勘探开发公司(油田勘探开发事业部)——油气田分公司——采油(气)厂——采油(气)管理区”4个管理层级实施分级管理。经营模式从“产量第一”向“以效益为中心”转变,确立了以效率最优和效益最大为目的的战略规划调整。S采油厂原有的预算管理已经满足不了企业实现战略目标的需要。在这个体制变革背景下,本文借鉴国内外先进的预算理论,通过深入了解当前ZY油田的内外部环境,分析当前预算管理存在的主要问题,针对性的提出了优化S采油厂的预算管理方案。并针对S采油厂的生产经营特点和管理层次,从预算管理和运行保障进行完善设计,通过优化预算的组织构架、编制流程、编制方法、考核评价机制等方面,完善以区块为预算编制主体的预算管理,符合了油田企业生产经营的实际需要,能够最大限度的发挥预算管理的作用,对采油厂改善生产经营管理水平,实现企业价值最大化,确保企业的可持续发展有着重要的意义。
[Abstract]:After more than 30 years of development, ZY oil field has entered the late stage of development. The natural decline is increasing year by year, the water cut is rising, the development difficulty is increasing day by day, the old area is short of resources, the natural decline is rapid, the management chain is long, and the utilization ratio of resources is low. Faced with the situation of continuous loss in recent years, ZY oilfield has been continuously exploring and improving in strengthening operation and management, especially since 2009, when the budget management has been implemented throughout the oilfield. Some achievements have been made in controlling cost and guiding management decision, but there are still many deficiencies in practice, especially with the implementation of the reform of "oil company" management system mechanism in ZY oilfield in 2015. According to the four management levels of "Oil and Gas Exploration and Development Company (Oil Field Exploration and Development Division)-Oil and Gas Field Branch-Oil production (Gas) Plant-Oil production (Gas) Management area", the management mode is from "production first" to "production first". "change with effectiveness as the center", It is established that the original budget management of the oil production plant, which aims at the best efficiency and maximum benefit, can no longer meet the needs of the enterprises to achieve their strategic goals. Under the background of the system reform, the original budget management of the oil production plant has not been able to meet the needs of the enterprises. This paper draws lessons from the advanced budget theory at home and abroad, analyzes the main problems existing in the current budget management by deeply understanding the internal and external environment of the current ZY oil field. Aiming at the characteristics and management levels of production and management of S oil production plant, the budget management scheme of S oil production plant is put forward to perfect the design from budget management and operation guarantee, and through optimizing the organization structure of budget, the flow chart is compiled. In the aspects of compilation methods, assessment and evaluation mechanisms, and improving the budget management with the block as the main body of budgeting, it meets the actual needs of the production and operation of oil field enterprises, and can maximize the role of budget management. It is of great significance to improve the level of production management, realize the maximization of enterprise value and ensure the sustainable development of the enterprise.
【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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