本文關(guān)鍵詞： 作業(yè)成本法 預(yù)算管理 天然氣企業(yè)　出處：《西安石油大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：預(yù)算管理是企業(yè)進(jìn)行成本控制和績效評價的重要手段。油氣開采行業(yè)具有其特殊性，在中后期產(chǎn)量逐步下降，生產(chǎn)成本上升加快，，所以做好預(yù)算管理從而控制成本就顯得尤為重要。中國石油天然氣集團(tuán)上市后，預(yù)算管理是增強(qiáng)企業(yè)競爭能力的重要手段，因此CX采氣廠面臨的成本預(yù)算控制壓力越來越大，如何才能在市場中立于不敗之地，提高成本管理水平，如何實(shí)現(xiàn)成本預(yù)算的科學(xué)和精細(xì)化管理，這是我們需要進(jìn)一步研究的問題。 本文通過對天然氣開采行業(yè)特點(diǎn)和CX采氣廠的實(shí)際出發(fā)，在實(shí)地調(diào)研、詢問專業(yè)技術(shù)人員，查閱相關(guān)資料的基礎(chǔ)上，以某個區(qū)塊為例，經(jīng)過成本動因的分析，確定了各項(xiàng)作業(yè)動因和作業(yè)中心。統(tǒng)計(jì)各年各作業(yè)中心的成本動因消耗量和作業(yè)中心歸集的年資源費(fèi)用，得到作業(yè)動因分配率，然后以作業(yè)為基礎(chǔ)編制預(yù)算，最后編制出采氣廠的整體預(yù)算。文章主要分六部分內(nèi)容：第一部分是研究背景和國內(nèi)外研究現(xiàn)狀。第二部分是研究問題的設(shè)定，研究可行性和理論依據(jù)。第三部分是對CX采氣廠預(yù)算管理現(xiàn)狀的分析。第四部分是將作業(yè)成本法運(yùn)用到企業(yè)成本管理中，進(jìn)行作業(yè)流程設(shè)計(jì)。第五部分是結(jié)合各項(xiàng)作業(yè)中心編制出整體預(yù)算。第六部分是結(jié)論及建議。本文以理論和實(shí)踐相結(jié)合的方式論證了作業(yè)成本法在成本預(yù)算管理中應(yīng)用，得出了可以用作業(yè)成本法來達(dá)到控制和節(jié)約成本的目的。
[Abstract]:Budget management is an important means of cost control and performance evaluation for enterprises. Oil and gas mining industry has its particularity, in the middle and late production gradually decreased, production costs increased faster. Therefore, it is very important to control the cost by doing a good job of budget management. After the listing of CNPC, budget management is an important means to enhance the competitiveness of enterprises. Therefore, CX gas production plant is facing more and more pressure of cost budget control, how to be in an invincible position in the market, how to improve the level of cost management, how to achieve scientific and meticulous management of cost budget. This is a problem that we need to study further. Based on the characteristics of natural gas mining industry and the reality of CX gas production plant, this paper takes a certain block as an example on the basis of field investigation, inquiry of professional and technical personnel and reference of relevant information. Through the analysis of cost driver, the cost driver and operation center are determined. The cost driver consumption and the annual resource cost of each activity center are counted, and the distribution rate of operation driver is obtained. The thesis is divided into six parts: the first part is the research background and the domestic and foreign research status. The second part is the setting of the research problems. Research feasibility and theoretical basis. The third part is to analyze the current situation of budget management in CX gas production plant. Part 4th is to apply activity-based costing to enterprise cost management. The 5th part is to draw up the whole budget in combination with each activity center, and the 6th part is the conclusion and suggestion. This paper demonstrates the activity-based costing method in the cost budget management by combining theory with practice. Chinese application. It is concluded that Activity-Based costing can be used to control and save cost.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.22;F406.7

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