本文選題：油田企業(yè)　切入點：井下作業(yè)　出處：《中國石油大學（華東）》2013年碩士論文

【摘要】：隨著我國油田企業(yè)相繼步入中后期開采階段，受到資源、體制、市場等因素影響，成本控制難度不斷加大，降本增效的壓力不斷加劇。為了緩解企業(yè)面臨的嚴峻形勢，增強并保持企業(yè)的長期競爭力，我國石油企業(yè)需要不斷改革與創(chuàng)新現(xiàn)有的成本管理模式。從不同角度研究油田企業(yè)井下作業(yè)成本，合理配置資源，優(yōu)化作業(yè)工序，建立一套以單井為最小成本管理對象，以增油高效為導向，以企業(yè)長遠可持續(xù)發(fā)展為目標，具有核算準確、操作性強、使用價值高的井下作業(yè)成本精細化管理模式，切實提高油田企業(yè)成本管理水平，真正實現(xiàn)資源可持續(xù)利用和經濟、社會效益最大化。 課題研究過程中采用理論與實踐相結合、調查研究、定性與定量分析等方法。研究了井下作業(yè)概況、特點及成本構成，綜述了作業(yè)成本管理理論、系統(tǒng)節(jié)點管理理論以及全面預算管理理論；然后結合勝利油田S采油廠的實際情況，針對其井下作業(yè)成本管理中存在的問題及問題產生的原因，提出了井下作業(yè)成本精細化管理模式的構建，并對該模式的目標、原則、可行性、內容體系及特點進行了論述；最后論述了井下作業(yè)成本精細化管理模式實施前的準備工作及具體實施過程，井下作業(yè)成本精細化管理模式實施的預期效果及保障井下作業(yè)成本精細化管理模式的順利實施措施，，為油田企業(yè)降本增效、增強國際競爭力奠定了堅實的基礎，有很強的應用價值。
[Abstract]:With the oil field enterprises of our country step into the stage of exploitation in the middle and late period, the pressure of reducing the cost and increasing the efficiency is being intensified because of the influence of resources, system, market and other factors.In order to alleviate the severe situation faced by enterprises and to strengthen and maintain the long-term competitiveness of enterprises, Chinese petroleum enterprises need to continuously reform and innovate the existing cost management model.This paper studies downhole operation cost of oil field enterprises from different angles, reasonably allocates resources, optimizes operation procedure, establishes a set of single well as the minimum cost management object, takes increasing oil efficiency as the direction, and takes the long-term sustainable development of the enterprise as the goal.With accurate accounting, strong operability, high use value of the fine cost management model, effectively improve the level of cost management of oil field enterprises, truly achieve sustainable use of resources and economic, social benefits maximization.In the course of research, the methods of theory and practice, investigation, qualitative and quantitative analysis are adopted.This paper studies the general situation, characteristics and cost composition of downhole operation, summarizes the theory of activity-based cost management, the theory of system node management and the theory of overall budget management, and then combines the actual situation of S oil production plant in Shengli Oilfield.In view of the existing problems and the causes of the problems in the underground activity cost management, this paper puts forward the construction of the fine management mode of the underground activity cost, and discusses the objectives, principles, feasibility, content system and characteristics of the model.Finally, the preparation work and the concrete implementation process before the implementation of the fine management mode of underground activity cost are discussed.The expected effect of the implementation of the fine management mode of downhole activity cost and the smooth implementation measures to ensure the fine management mode of the downhole activity cost have laid a solid foundation for the oil field enterprises to reduce the cost and increase the efficiency and enhance the international competitiveness.Has the very strong application value.
【學位授予單位】：中國石油大學（華東）
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.22;F406.7

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