本文關(guān)鍵詞：ZY固井公司成本管理存在的問題及對策研究　出處：《西南石油大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本 戰(zhàn)略成本 作業(yè)成本

【摘要】：ZY固井公司發(fā)展近40年,公司市場遍布國內(nèi)國外10多個市場,成本控制一直是公司重點(diǎn)關(guān)注的領(lǐng)域,經(jīng)過多年的探索,積累了一些成本管理經(jīng)驗,但仍不能系統(tǒng)的解決公司成本控制問題。ZY固井公司如何在激烈競爭環(huán)境下實現(xiàn)利潤增長,本文綜合現(xiàn)代成本管理中的戰(zhàn)略成本、作業(yè)成本、質(zhì)量成本等理論思想,結(jié)合固井行業(yè)成本管理特殊性,分析現(xiàn)有成本管理中存在的問題,提出相應(yīng)的對策,以期降低公司成本,增強(qiáng)企業(yè)競爭力。 在宏觀上,“戰(zhàn)略成本管理”系統(tǒng)的戰(zhàn)略成本思維,能夠較好的解決戰(zhàn)略定位、戰(zhàn)略選擇和戰(zhàn)略實施等問題。在微觀上“作業(yè)成本管理”通過作業(yè)成本管理可以消除和精簡非增殖作業(yè),優(yōu)化作業(yè)鏈。這兩種管理模式,克服了傳統(tǒng)成本管理方法對產(chǎn)品成本信息的扭曲以及對產(chǎn)品成本只注重事中和事后控制而造成的控制效果不佳等弊端。 本文通過綜合戰(zhàn)略成本管理和作業(yè)成本管理的思想,結(jié)合公司成本管理現(xiàn)狀及存在的問題,對ZY固井公司的競爭環(huán)境和成本動因進(jìn)行分析,提出固井公司應(yīng)健全成本控制框架,構(gòu)建單井成本管理體系,從戰(zhàn)略角度實施項目選址和設(shè)備資源調(diào)配,從公司實際平衡質(zhì)量與成本的關(guān)系,以及完善考核激勵體系的對策,達(dá)到促進(jìn)固井公司的發(fā)展。
[Abstract]:ZY cementing Company has been developing for nearly 40 years, and the company's market is spread over more than 10 domestic and foreign markets. Cost control has been the focus of the company's attention. After many years of exploration, it has accumulated some experience in cost management. But still can not solve the company cost control problem. ZY cementing company in the fierce competition environment how to achieve profit growth, this paper synthesizes the modern cost management of strategic costs, activity-based costs. Based on the theory of quality cost and the particularity of cost management in cementing industry, the existing problems in cost management are analyzed, and the corresponding countermeasures are put forward in order to reduce the cost of the company and enhance the competitiveness of the enterprise. On the macro level, the strategic cost thinking of "strategic cost management" system can better solve the strategic positioning. Activity-Based cost Management (ABCM) can eliminate and streamline non-proliferative activities and optimize the activity chain. It overcomes the disadvantages of the traditional cost management method which distorts the product cost information and only pays attention to the product cost control after the event and so on. This paper analyzes the competitive environment and cost drivers of ZY cementing Company by integrating the ideas of strategic cost management and activity-based cost management, combining with the current situation and existing problems of the cost management of ZY cementing Company. The paper puts forward that cementing company should perfect the cost control framework, construct single well cost management system, implement project location and equipment resource allocation from the strategic point of view, and balance the relationship between quality and cost from the company's actual situation. And the measures to improve the examination and incentive system to promote the development of cementing companies.
【學(xué)位授予單位】：西南石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3

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