本文關(guān)鍵詞： 油氣田企業(yè) 石油天然氣 操作成本 成本控制　出處：《東北石油大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展完善,我國石油企業(yè)重組后,不斷規(guī)范管理,加強(qiáng)成本控制,實(shí)施低成本發(fā)展戰(zhàn)略,在操作成本控制方面取得了一定的效果。但是,從整體運(yùn)行情況看,在低成本戰(zhàn)略取得成績(jī)的同時(shí),油氣田企業(yè)的操作成本控制水平也在經(jīng)受著前所未有的考驗(yàn)。為了科學(xué)、合理地尋求油氣操作成本控制的有效途徑,提高油氣田企業(yè)操作成本控制水平,在分析油氣操作成本控制現(xiàn)狀、生產(chǎn)特點(diǎn)基礎(chǔ)上,研究油氣田企業(yè)成本控制,加強(qiáng)油氣操作成本控制體系具有重大的理論價(jià)值和應(yīng)用價(jià)值。 文章結(jié)合油氣田企業(yè)成本管理實(shí)際,以油氣操作成本為研究對(duì)象,采用了比較分析、實(shí)地調(diào)查、規(guī)范研究、實(shí)證分析、定量與定性分析相結(jié)合等研究方法。主要在以下幾個(gè)方面進(jìn)行研究闡述：一是介紹油氣操作成本控制的背景和國內(nèi)外研究現(xiàn)狀；二是成本控制相關(guān)理論,通過成本控制基本理論的介紹,為油氣操作成本控制理論和成本控制體系理論奠定基礎(chǔ),通過闡述油氣操作成本的特殊性,分析這種特殊性對(duì)成本控制的影響,也為油氣操作責(zé)任成本控制體系的設(shè)計(jì)奠定理論基礎(chǔ)；三是介紹油氣田企業(yè)責(zé)任成本控制及油氣操作成本控制體系的現(xiàn)狀,并且指出目前油氣操作責(zé)任成本控制體系存在的問題；四是針對(duì)油氣操作責(zé)任成本控制體系存在的主要問題,建立油氣操作責(zé)任成本控制體系,并且以電費(fèi)和壓裂費(fèi)為例進(jìn)行案例分析；五是為進(jìn)一步強(qiáng)化油氣操作責(zé)任成本控制能力,提出相關(guān)對(duì)策和建議,促進(jìn)油氣操作責(zé)任成本控制體系的完善和應(yīng)用。
[Abstract]:With the continuous development and perfection of the market economy, after the reorganization of petroleum enterprises in our country, we have constantly standardized the management, strengthened the cost control, implemented the low cost development strategy, obtained certain effect in the aspect of the operation cost control. From the overall operation situation, while the achievement of low cost strategy has been achieved, the level of operation cost control of oil and gas field enterprises is also undergoing an unprecedented test. On the basis of analyzing the present situation and production characteristics of oil and gas operation cost control, it is of great theoretical and practical value to study the cost control and strengthen the oil and gas operation cost control system in oil and gas field enterprises. Combined with the actual cost management of oil and gas field enterprises, taking the operating cost of oil and gas as the research object, this paper adopts comparative analysis, field investigation, normative research and empirical analysis. Quantitative and qualitative analysis and other research methods. Mainly in the following aspects of research: first, introduce the background of oil and gas operation cost control and domestic and foreign research status; second, cost control related theory, Through the introduction of the basic theory of cost control, it lays a foundation for the theory of oil and gas operation cost control and the theory of cost control system. Through expounding the particularity of oil and gas operation cost, the influence of this particularity on cost control is analyzed. It also lays a theoretical foundation for the design of the cost control system of oil and gas operation responsibility. Third, it introduces the current situation of the cost control system for oil and gas field enterprises and the oil and gas operation cost control system. It also points out the existing problems in the cost control system of oil and gas operation responsibility, and fourth, establishes the cost control system of oil and gas operation responsibility, aiming at the main problems existing in the cost control system of oil and gas operation responsibility. In order to further strengthen the cost control ability of oil and gas operation responsibility, the relevant countermeasures and suggestions are put forward to promote the improvement and application of the cost control system of oil and gas operation responsibility.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.22

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本文編號(hào)：1496416