【摘要】：隨著市場經(jīng)濟(jì)的飛速發(fā)展,市場競爭日趨激烈,企業(yè)獲利空間越來越小,如此環(huán)境下,成本的高低決定著企業(yè)的獲利水平甚至成敗,成本控制因而成為任何一個企業(yè)關(guān)注的重點(diǎn)問題。近幾年,國內(nèi)石油行業(yè)逐步控制投資規(guī)模,大幅削減油田整體基建工作量,并進(jìn)一步壓縮生產(chǎn)成本,油田企業(yè)正面臨著極大的經(jīng)營壓力和嚴(yán)峻的市場開發(fā)形勢,因此如何通過有效的成本控制降低企業(yè)的經(jīng)營壓力,已成為油田企業(yè)今后生存和發(fā)展的關(guān)鍵。論文在此背景下,采用案例分析法,以油田企業(yè)FF廠為研究對象,對其成本控制問題進(jìn)行了深入的分析。論文分為四個部分,首先,從總體上介紹了論文的研究背景、研究意義、國內(nèi)外研究現(xiàn)狀及研究思路與基本內(nèi)容。其次,介紹了成本控制的相關(guān)基礎(chǔ)理論。第三部分,以FF廠為研究對象,介紹了FF廠的概況、生產(chǎn)經(jīng)營壓力、產(chǎn)品構(gòu)成、成本控制現(xiàn)狀以及成本控制問題,在此基礎(chǔ)上,進(jìn)一步歸納提煉FF廠成本控制問題的深層次原因,包括成本控制理念落后、成本控制制度不完善、成本控制部門與人員職責(zé)不清、預(yù)算管理不到位、缺乏約束與激勵機(jī)制等。最后,針對存在問題的原因,提出成本控制的完善措施,具體包括轉(zhuǎn)變成本控制理念、完善成本控制制度、明確相關(guān)部門和人員的管理職責(zé)、加強(qiáng)預(yù)算管理、以及建立激勵機(jī)制。
[Abstract]:With the rapid development of the market economy, the market competition is becoming more and more fierce, and the profit space of the enterprise is becoming smaller and smaller. In such an environment, the level of cost determines the level of profit of the enterprise and even the success or failure of the enterprise. Therefore, cost control has become the focus of any enterprise. In recent years, the domestic oil industry has gradually controlled the scale of investment, drastically reduced the overall construction workload of oil fields, and further reduced production costs. Oil field enterprises are facing great operating pressure and severe market development situation. Therefore, how to reduce the operating pressure through effective cost control has become the key to the future survival and development of oil field enterprises. Under this background, the cost control problem of FF plant in oil field is analyzed deeply by case analysis. The thesis is divided into four parts. Firstly, it introduces the research background, research significance, domestic and foreign research status, research ideas and basic contents. Secondly, the basic theory of cost control is introduced. The third part, taking FF plant as the research object, introduces the general situation of FF plant, production and management pressure, product composition, cost control status and cost control problems. The reasons of cost control in FF plant are further summarized, including backward idea of cost control, imperfect cost control system, unclear responsibility of cost control department and personnel, lack of budget management, lack of restraint and incentive mechanism, etc. Finally, aiming at the causes of the problems, the paper puts forward the perfect measures of cost control, including changing the concept of cost control, perfecting the cost control system, clarifying the management responsibilities of relevant departments and personnel, and strengthening the budget management. And the establishment of incentive mechanism.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.7;F406.72

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