本文選題：石油鉆井 + 全員成本目標管理　； 參考：《西南石油大學》2014年碩士論文

【摘要】：石油鉆井所從事的是屬于一個高投入、高風險、低利潤的一個行業(yè),對于一個施工企業(yè)而言,如何在業(yè)主給定的投資范圍內完成承包工作量并實現(xiàn)一定的利潤,以保證企業(yè)的持續(xù)經營是一個非常重要的課題。在總投資既定的情況下,只有在成本費用的管理和控制方面來進行降低和節(jié)約方能夠保證實現(xiàn)企業(yè)的經營目的。而在中原油田鉆井行業(yè)成本管理與控制過程中,歷經多年的發(fā)展,經歷了多種方式與方法,哪一種方法才能夠更適合中原石油鉆井施工企業(yè)、更有效地提高企業(yè)經營效益是本文研究的背景。 本文首先通過研究中原石油鉆井行業(yè)在成本費用管理和控制的發(fā)展沿革和采用的管理模式,所采用的管理和控制模式在實際控制中的效果及不足,提出了對現(xiàn)有管理制度進行成本目標管理的變革。其次通過對成本目標管理理論的認識,結合石油鉆井行業(yè)的實際,構建了全員成本目標管理體系,并通過現(xiàn)階段全員成本目標管理在中原石油鉆井行業(yè)全員全過程成本控制中發(fā)揮的作用來驗證了全員成本目標管理體系的科學性和實用性,為中原石油鉆井企業(yè)在施工成本控制和管理過程中提供一定參考和指導。
[Abstract]:Oil drilling is an industry with high investment, high risk and low profit. For a construction enterprise, how to complete the contract workload and realize certain profits within the investment scope given by the owner, To ensure the continuous operation of enterprises is a very important issue. In the case of fixed total investment, only in the management and control of cost and expense to reduce and economize can ensure the realization of business objectives. However, in the process of cost management and control in the drilling industry of Zhongyuan Oilfield, after years of development and many ways and means, which method is more suitable for Zhongyuan oil drilling and construction enterprises, It is the background of this paper to improve the business efficiency more effectively. In this paper, firstly, the development and development of cost and cost control in Zhongyuan oil drilling industry and the adopted management mode are studied, and the effect and deficiency of the adopted management and control mode in actual control are also discussed. This paper puts forward the reform of cost objective management for the existing management system. Secondly, through the understanding of the cost objective management theory and the reality of the oil drilling industry, the paper constructs a full staff cost target management system. And through the role of full staff cost target management in the whole process cost control of Zhongyuan petroleum drilling industry at present, the scientific and practical nature of the whole staff cost target management system is verified. It provides some reference and guidance for the construction cost control and management of Zhongyuan petroleum drilling enterprise.
【學位授予單位】：西南石油大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.22

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本文編號：1801332