本文關(guān)鍵詞：大慶鉆探試油測試公司試油成本管理研究　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本管理 試油作業(yè) 成本預(yù)算

【摘要】：成本管理在現(xiàn)在企業(yè)管理中處于核心位置，對企業(yè)內(nèi)部控制的推進也有重要意義，特別是在油田的試油作業(yè)系統(tǒng)中，由于地質(zhì)情況復(fù)雜，試油作業(yè)難度加大等多方面的原因，使企業(yè)成本管理在很大程度上受到制約。試油測試公司一直采用傳統(tǒng)的計劃成本法，核算單一，不符合實際生產(chǎn)經(jīng)營管理的需要，目前企業(yè)正在由傳統(tǒng)的計劃成本法向作業(yè)成本法轉(zhuǎn)變。作業(yè)成本法對比其他傳統(tǒng)成本方法最大的創(chuàng)新是提出了成本動因，恰好符合試油測試公司的成本作業(yè)性質(zhì)。本文在研究成本管理理論的基礎(chǔ)上，，結(jié)合本單位實際情況，在油田企業(yè)成本壓縮空間越來越小的背景下，對試油測試公司的成本管理的流程和路徑加以改進，從而避免企業(yè)管理粗放的相關(guān)問題。全文首先闡述研究背景和意義，查閱多方面文獻總結(jié)了成本管理的相關(guān)理論知識，接著對試油測試公司的成本現(xiàn)狀做以介紹，提出試油測試公司在成本管理中的一些問題，從而對試油測試公司在成本計劃、成本核算、成本控制、成本分析、成本考核中做以重新規(guī)劃實施路徑，建立試油測試公司全面的成本管理體系，從而提高試油測試公司的綜合競爭力，在本文的最后也對作業(yè)成本法在試油測試公司實施過程中提出了一些針對性的對策和建議。
[Abstract]:Cost management is at the core of the present enterprise management, and it is also of great significance to promote the internal control of the enterprise, especially in the oil field test operation system, because of the complex geological conditions. For the reasons of increasing the difficulty of oil testing operation, the cost management of enterprises is restricted to a great extent. The traditional planning cost method has been adopted by the oil testing and testing company, and the accounting is single. Not in line with the needs of actual production management, enterprises are changing from traditional planning cost to activity-based costing. The biggest innovation of Activity-Based costing compared with other traditional cost methods is to put forward cost drivers. On the basis of the research of cost management theory, combined with the actual situation of the unit, under the background that the cost compression space of the oil field enterprises is getting smaller and smaller. To improve the process and path of the cost management of the testing and testing company, so as to avoid the problems related to the extensive management of the enterprise. First of all, this paper describes the research background and significance. Consulting many aspects of literature summarized the relevant theoretical knowledge of cost management, and then introduced the status quo of the cost of oil testing and testing companies, and put forward some problems in the cost management of oil testing companies. So the test company in the cost planning, cost accounting, cost control, cost analysis, cost assessment to re-plan the implementation path, establish a comprehensive cost management system of the testing company. At the end of this paper, we also put forward some countermeasures and suggestions on the implementation of Activity-Based costing in the process of oil testing and testing company.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.72;F426.22

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本文編號：1411871