胜利油田社区单元成本管理体系的建立及应用
发布时间：2018-09-07 12:57
【摘要】：随着我国石油工业发展同步于国际市场,大型石油国企的经营机制和管理体制都发生了前所未有的重大变革。油田社区是企业办社会的产物,是在特定的历史时期形成的。随着油田改革发展的深入,油田社区的职能定位也由管理服务型转变为向企业经营要效益。提高油田社区企业经营管理水平,降本增效,深化精细化管理,创新财务管理模式,推行单元成本管理,形成具有胜利特色的系统优化、持续改善的管理体系,已成为当前油田社区可持续经营发展必须解决的问题之一。本文在对相关文献进行综述的基础上,借鉴国内外先进的成本管理思想,从中深化认识,探索规律,认真分析单元成本的相关理论,然后以胜利油田某社区为例,通过对其2010-2014年5年具体财务数据的分析,结合胜利油田社区成本管理的特征,找出胜利油田社区成本管理存在的问题。针对问题,本文提出并构建了胜利油田社区单元成本管理体系,此体系共包括胜利油田社区单元成本管理的基础设置、胜利油田社区单元成本的归集、胜利油田社区单元成本的费用核算以及胜利油田社区单元成本的考核等5个部分。同时为了对胜利油田社区单元成本管理体系进行检验,对其在胜利油田社区的具体应用及运行保障进行了分析。
[Abstract]:With the development of China's petroleum industry in the international market, the management mechanism and management system of large state-owned oil enterprises have undergone unprecedented major changes. Oil field community is the product of the enterprise to run the society, is formed in a specific historical period. With the deepening of oilfield reform and development, the function orientation of oilfield community has changed from management service to enterprise management. Improve the management level of oilfield community enterprises, reduce the cost and increase efficiency, deepen the fine management, innovate the financial management mode, carry out unit cost management, form a system optimization with victorious characteristics and continuously improve the management system, It has become one of the problems that must be solved in the sustainable development of oilfield community. On the basis of summarizing relevant literature, this paper draws lessons from advanced cost management ideas at home and abroad, deepens understanding, explores laws, analyzes relevant theories of unit cost seriously, and then takes a community in Shengli Oilfield as an example. Based on the analysis of the financial data from 2010 to 2014 and the characteristics of community cost management in Shengli Oilfield, the problems of community cost management in Shengli Oilfield are found out. Aiming at the problem, this paper puts forward and constructs the cost management system of community unit in Shengli Oilfield, which includes the basic setting of cost management of community unit in Shengli Oilfield, the collection of unit cost of community unit in Shengli Oilfield, and the cost management system of community unit in Shengli Oilfield. The cost accounting of community unit cost in Shengli Oilfield and the examination of community unit cost in Shengli Oilfield are five parts. At the same time, in order to test the cost management system of community unit in Shengli Oilfield, its application and operation guarantee in Shengli Oilfield community are analyzed.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22;F406.7
本文编号：2228324
[Abstract]:With the development of China's petroleum industry in the international market, the management mechanism and management system of large state-owned oil enterprises have undergone unprecedented major changes. Oil field community is the product of the enterprise to run the society, is formed in a specific historical period. With the deepening of oilfield reform and development, the function orientation of oilfield community has changed from management service to enterprise management. Improve the management level of oilfield community enterprises, reduce the cost and increase efficiency, deepen the fine management, innovate the financial management mode, carry out unit cost management, form a system optimization with victorious characteristics and continuously improve the management system, It has become one of the problems that must be solved in the sustainable development of oilfield community. On the basis of summarizing relevant literature, this paper draws lessons from advanced cost management ideas at home and abroad, deepens understanding, explores laws, analyzes relevant theories of unit cost seriously, and then takes a community in Shengli Oilfield as an example. Based on the analysis of the financial data from 2010 to 2014 and the characteristics of community cost management in Shengli Oilfield, the problems of community cost management in Shengli Oilfield are found out. Aiming at the problem, this paper puts forward and constructs the cost management system of community unit in Shengli Oilfield, which includes the basic setting of cost management of community unit in Shengli Oilfield, the collection of unit cost of community unit in Shengli Oilfield, and the cost management system of community unit in Shengli Oilfield. The cost accounting of community unit cost in Shengli Oilfield and the examination of community unit cost in Shengli Oilfield are five parts. At the same time, in order to test the cost management system of community unit in Shengli Oilfield, its application and operation guarantee in Shengli Oilfield community are analyzed.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22;F406.7
【参考文献】
相关期刊论文 前2条
1 陈祥有;;成本管理会计理论体系的构建[J];管理观察;2009年16期
2 汪家常;;精益成本管理[J];经济管理;2003年03期
，本文编号：2228324
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