本文選題：石油企業(yè) + 成本管理　； 參考：《吉林大學(xué)》2014年碩士論文

【摘要】：A油田第N采油廠隸屬于A油田有限責(zé)任公司，為中石油下屬公司的一個(gè)采油廠，主要以開采石油、天然氣為主營(yíng)業(yè)務(wù)。近年來(lái)，我國(guó)的石油企業(yè)的生存經(jīng)營(yíng)已經(jīng)與國(guó)際石油經(jīng)濟(jì)發(fā)展融為一體，但與國(guó)際大的石油公司相比，從資源擁有量、人工費(fèi)用等方面還存在很多劣勢(shì)。A油田第N采油廠面對(duì)新的形式、新的發(fā)展也遇到了諸多問(wèn)題，開采難度加大，地層含水增高，設(shè)備設(shè)施老化嚴(yán)重等，嚴(yán)重制約該企業(yè)的發(fā)展。因此，如何有效的提高A油田第N采油廠生產(chǎn)管理經(jīng)營(yíng)水平，實(shí)施低成本運(yùn)行，提高公司的經(jīng)濟(jì)效益，已經(jīng)成為一個(gè)刻不容緩的問(wèn)題。但隨著時(shí)間的推移，低成本運(yùn)行也帶來(lái)一些不可避免的問(wèn)題，成本壓縮的空間越來(lái)越小，如何在石油企業(yè)低成本的運(yùn)行下，繼續(xù)挖潛探索一種低成本管理模式，這也是本文一直在思考的問(wèn)題。 本文在分析相關(guān)研究成果的基礎(chǔ)上，通過(guò)對(duì)A油田第N采油廠的實(shí)地調(diào)研，總結(jié)了當(dāng)前該企業(yè)成本管理的現(xiàn)狀及存在的突出問(wèn)題。一是業(yè)務(wù)部門不能與財(cái)務(wù)部門進(jìn)行有效的銜接，在石油開采的前期、中期、后期的費(fèi)用沒(méi)有明確的規(guī)劃，導(dǎo)致成本費(fèi)用支出存在不確定性，企業(yè)很難從成本支出的源頭實(shí)施有效的控制。二是為了完成產(chǎn)量指標(biāo)，而不計(jì)原油開采成本。油氣生產(chǎn)單位很多時(shí)候是站在政治因素的角度上去考慮產(chǎn)量，為了完成指標(biāo)，不計(jì)算后期需要投資的成本，例如企業(yè)年底如果完不成產(chǎn)量指標(biāo)，將開展大規(guī)模措施作業(yè)，對(duì)地層實(shí)施破壞性開采，導(dǎo)致措施作業(yè)施工費(fèi)劇增，地下油層破壞。三是沒(méi)有建立專項(xiàng)成本核算系統(tǒng)�，F(xiàn)階段油氣生產(chǎn)單位的財(cái)務(wù)核算還是基于中國(guó)石油天然氣集團(tuán)公司成本核算系統(tǒng)，并沒(méi)有專項(xiàng)成本核算系統(tǒng)，而中石油成本核算系統(tǒng)核算對(duì)象單一，不能完全掌握成本支出的每項(xiàng)費(fèi)用。四是在成本管理中，如何貫穿效益思想。在傳統(tǒng)的石油工業(yè)中，是不計(jì)成本的開產(chǎn)，隨著社會(huì)的進(jìn)度，我國(guó)石油工業(yè)也改變觀念，開始注重石油開采的效益，但是成本、產(chǎn)量、效益中的關(guān)系，近年來(lái)還是沒(méi)有得到很好處理，所以如何處理好當(dāng)中的關(guān)系是顯的尤為重要。五是成本預(yù)算體系不夠完整，預(yù)算與成本是相互并存的，成本預(yù)算管理對(duì)提高企業(yè)的經(jīng)濟(jì)效益尤為重要，所以油氣生產(chǎn)單位要強(qiáng)化預(yù)算的剛性管理、預(yù)算意識(shí)、預(yù)算考核，把預(yù)算的各個(gè)環(huán)節(jié)貫穿到整個(gè)成本消耗中。通過(guò)上述問(wèn)題的研究，我們可以發(fā)現(xiàn)提出降本增效是采油廠實(shí)現(xiàn)長(zhǎng)遠(yuǎn)發(fā)的的必然選擇，并通過(guò)對(duì)采油生產(chǎn)單位如何在油田開發(fā)過(guò)程中實(shí)現(xiàn)“控投資，降成本，增效益，促發(fā)展”的方法和途徑進(jìn)行了探索和實(shí)踐，希望對(duì)石油企業(yè)的發(fā)展與能力提升有所借鑒。 首先，本文分析了國(guó)內(nèi)外石油企業(yè)成本管理現(xiàn)狀，雖然我國(guó)石油企業(yè)針對(duì)控成本方面已經(jīng)采取了成本管理手段，，但與國(guó)外石油企業(yè)相比較，仍然存在不足之處。其次，本文對(duì)A油田第N采油廠的成本管理現(xiàn)狀及存在的問(wèn)題進(jìn)行了深入的剖析，從企業(yè)內(nèi)部的組織結(jié)構(gòu)、業(yè)務(wù)發(fā)展現(xiàn)狀、成本周期現(xiàn)狀等方面進(jìn)行了評(píng)價(jià)，在此基礎(chǔ)上深入研究的A油田第N采油廠在成本管理中的一些制度、現(xiàn)狀，并針對(duì)成本管理中的一些問(wèn)題提出自己的意見。再次，本文通過(guò)對(duì)A油田第N采油廠的成本現(xiàn)狀研究，從完善成本費(fèi)用開支考核審批制度、建立成本班組核算機(jī)制、建立成本對(duì)標(biāo)管理體系等方面，提出自己的成本改進(jìn)措施，從企業(yè)成本結(jié)構(gòu)上，提出六個(gè)挖潛空間意見。
[Abstract]:A oil field N oil production plant belongs to A oilfield limited liability company. It is a oil production plant of CNPC subordinate company. It mainly deals with oil production and natural gas. In recent years, the survival and management of our petroleum enterprises have integrated with the development of international petroleum economy, but compared with the international oil companies, the resources have the amount of manpower and manpower. There are still many disadvantages in the cost and other disadvantages of.A oil field N oil production plant in the face of new forms, new development has also encountered many problems, the difficulty of mining is increased, the water cut in the stratum is increased, the equipment and facilities are aging seriously, and so on, which seriously restrict the development of the enterprise. Therefore, how to effectively improve the production management level of the A oil field N oil production plant and implement the low cost Running, improving the economic efficiency of the company has become an urgent problem. However, with the passage of time, the low cost operation also brings some unavoidable problems. The space of cost compression is becoming smaller and smaller. How to explore a low cost management mode in the low cost operation of the oil enterprises, which is also the article in this article. The question of thinking.
On the basis of the analysis of the relevant research results, through the field investigation of the A oil field N oil production plant, this paper summarizes the current situation and outstanding problems of the cost management of the enterprise. One is that the business department can not effectively connect with the financial department, and there is no clear planning for the cost of the earlier period of oil exploitation, the middle period and the later period. There is uncertainty in cost and expense expenditure, and it is difficult for enterprises to carry out effective control from the source of cost expenditure. Two is to complete the output index, without the cost of crude oil exploitation. Oil and gas production units are often considering the output from the angle of political factors. In order to complete the index, the cost of investment in the later period is not calculated, such as enterprises. At the end of the year, if the production index is not finished, large-scale measures will be carried out to carry out destructive exploitation of the stratum, resulting in a dramatic increase in the construction cost of the measures and the destruction of the underground oil layer. Three, the special cost accounting system is not established. The financial accounting of the oil and gas production units at the present stage is based on the cost accounting department of the China Petroleum and Natural Gas Group Corporation. There is no special cost accounting system, but the object of the petroleum cost accounting system is single, and it can not completely master the cost of cost. Four is how to run through the benefit thought in the cost management. In the traditional petroleum industry, it is an open production without cost. With the progress of the society, China's oil industry also changes ideas and begins. Pay attention to the benefit of oil exploitation, but the relationship between cost, output and benefit has not been well handled in recent years. So how to deal with the relationship is particularly important. Five is the cost budget system is not complete, the budget and cost are coexisting each other, and the budget management is particularly important to improve the economic efficiency of the enterprise. Therefore, the oil and gas production units should strengthen the rigid management of the budget, the budget consciousness, the budget assessment, and all the links of the budget through the whole cost consumption. Through the study of the above problems, we can find that the reduction of the efficiency is the inevitable choice for the oil production plant to realize the long-term development, and through the development of oil production units in the oilfield development. In the process, the methods and ways of "controlling investment, reducing cost, increasing efficiency and promoting development" are explored and implemented, and we hope to have some reference for the development and ability improvement of oil enterprises.
First of all, this paper analyzes the current situation of cost management in domestic and foreign oil enterprises. Although China's petroleum enterprises have taken cost management means for controlling cost, they still have shortcomings compared with foreign oil enterprises. Secondly, this paper makes an in-depth analysis on the current situation and existing problems of the cost management of the A oil field N oil production plant. From the organizational structure of the enterprise, the current situation of business development and the status of the cost cycle, on the basis of this, some of the systems in the cost management of the A oil field N oil field, the status quo, and some of the problems in the cost management are put forward. Again, the cost of the N oil production plant in A oil field is introduced in this paper. The present situation studies, from the improvement of the examination and approval system of cost and expense assessment, the establishment of the cost team accounting mechanism, the establishment of cost to the standard management system and so on, put forward its own cost improvement measures, from the cost structure of the enterprise, put forward six space suggestions for digging potential.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.22;F406.72

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相關(guān)期刊論文 前2條

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2 劉登明;關(guān)于石油企業(yè)降低原油成本的思考[J];黑河科技;2002年04期

本文編號(hào)：1863544