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

【摘要】：A油田第N采油廠隸屬于A油田有限責任公司，為中石油下屬公司的一個采油廠，主要以開采石油、天然氣為主營業(yè)務。近年來，我國的石油企業(yè)的生存經(jīng)營已經(jīng)與國際石油經(jīng)濟發(fā)展融為一體，但與國際大的石油公司相比，從資源擁有量、人工費用等方面還存在很多劣勢。A油田第N采油廠面對新的形式、新的發(fā)展也遇到了諸多問題，開采難度加大，地層含水增高，設(shè)備設(shè)施老化嚴重等，嚴重制約該企業(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)營水平，實施低成本運行，提高公司的經(jīng)濟效益，已經(jīng)成為一個刻不容緩的問題。但隨著時間的推移，低成本運行也帶來一些不可避免的問題，成本壓縮的空間越來越小，如何在石油企業(yè)低成本的運行下，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題。 本文在分析相關(guān)研究成果的基礎(chǔ)上，通過對A油田第N采油廠的實地調(diào)研，總結(jié)了當前該企業(yè)成本管理的現(xiàn)狀及存在的突出問題。一是業(yè)務部門不能與財務部門進行有效的銜接，在石油開采的前期、中期、后期的費用沒有明確的規(guī)劃，導致成本費用支出存在不確定性，企業(yè)很難從成本支出的源頭實施有效的控制。二是為了完成產(chǎn)量指標，而不計原油開采成本。油氣生產(chǎn)單位很多時候是站在政治因素的角度上去考慮產(chǎn)量，為了完成指標，不計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，將開展大規(guī)模措施作業(yè)，對地層實施破壞性開采，導致措施作業(yè)施工費劇增，地下油層破壞。三是沒有建立專項成本核算系統(tǒng)�，F(xiàn)階段油氣生產(chǎn)單位的財務核算還是基于中國石油天然氣集團公司成本核算系統(tǒng)，并沒有專項成本核算系統(tǒng)，而中石油成本核算系統(tǒng)核算對象單一，不能完全掌握成本支出的每項費用。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，是不計成本的開產(chǎn)，隨著社會的進度，我國石油工業(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，近年來還是沒有得到很好處理，所以如何處理好當中的關(guān)系是顯的尤為重要。五是成本預算體系不夠完整，預算與成本是相互并存的，成本預算管理對提高企業(yè)的經(jīng)濟效益尤為重要，所以油氣生產(chǎn)單位要強化預算的剛性管理、預算意識、預算考核，把預算的各個環(huán)節(jié)貫穿到整個成本消耗中。通過上述問題的研究，我們可以發(fā)現(xiàn)提出降本增效是采油廠實現(xiàn)長遠發(fā)的的必然選擇，并通過對采油生產(chǎn)單位如何在油田開發(fā)過程中實現(xiàn)“控投資，降成本，增效益，促發(fā)展”的方法和途徑進行了探索和實踐，希望對石油企業(yè)的發(fā)展與能力提升有所借鑒。 首先，本文分析了國內(nèi)外石油企業(yè)成本管理現(xiàn)狀，雖然我國石油企業(yè)針對控成本方面已經(jīng)采取了成本管理手段，，但與國外石油企業(yè)相比較，仍然存在不足之處。其次，本文對A油田第N采油廠的成本管理現(xiàn)狀及存在的問題進行了深入的剖析，從企業(yè)內(nèi)部的組織結(jié)構(gòu)、業(yè)務發(fā)展現(xiàn)狀、成本周期現(xiàn)狀等方面進行了評價，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，并針對成本管理中的一些問題提出自己的意見。再次，本文通過對A油田第N采油廠的成本現(xiàn)狀研究，從完善成本費用開支考核審批制度、建立成本班組核算機制、建立成本對標管理體系等方面，提出自己的成本改進措施，從企業(yè)成本結(jié)構(gòu)上，提出六個挖潛空間意見。
[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.

【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.22;F406.72

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相關(guān)期刊論文 前2條

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