本文選題：成本管理 + 作業(yè)成本法　； 參考：《西北大學(xué)》2013年碩士論文

【摘要】：隨著石油行業(yè)對(duì)外開(kāi)放程度的提高和“走出去”戰(zhàn)略的實(shí)施,石油企業(yè)面臨的內(nèi)部和外部環(huán)境日驅(qū)嚴(yán)峻,競(jìng)爭(zhēng)壓力逐步提升。在這樣的形勢(shì)下,石油企業(yè)要想生存并持續(xù)發(fā)展,就必須加強(qiáng)成本管理,以成本優(yōu)勢(shì)來(lái)提高市場(chǎng)占有份額。近年來(lái),雖然石油企業(yè)一直在努力地學(xué)習(xí)國(guó)內(nèi)外先進(jìn)的成本管理經(jīng)驗(yàn),但是在成本控制和考評(píng)方面一直是成本管理的疑難問(wèn)題,至今并沒(méi)有建立出一種行之有效的成本管理體系。因此,對(duì)石油企業(yè)中研究機(jī)構(gòu)進(jìn)行研究,逐步優(yōu)化其成本管理體系,對(duì)于石油企業(yè)具有重要的現(xiàn)實(shí)意義。本文以石油企業(yè)中的一個(gè)W公司研究院為主要研究對(duì)象,以成本管理理論和作業(yè)成本管理理論為主要依據(jù),以W公司研究院現(xiàn)有的成本管理體系為基礎(chǔ),結(jié)合W公司研究院自身的生產(chǎn)科研流程和管理控制活動(dòng),對(duì)w公司研究院成本管理體系提出了優(yōu)化構(gòu)想。本文利用相關(guān)理論的知識(shí),結(jié)合W公司研究院的生產(chǎn)業(yè)務(wù)流程,重點(diǎn)對(duì)其生產(chǎn)進(jìn)行了作業(yè)劃分,并在此基礎(chǔ)上優(yōu)化了主要由基于成本動(dòng)因分析的彈性成本預(yù)算,成本核算和成本考評(píng)等方法構(gòu)成的成本管理體系。本文結(jié)合成本管理體系,還提出了能夠保障其順利實(shí)施的措施和對(duì)策。 通過(guò)本文優(yōu)化后的W公司研究院的成本管理體系,是將成本管理理論、作業(yè)成本管理理論和當(dāng)前企業(yè)的實(shí)際情況相結(jié)合的產(chǎn)物。它能夠?yàn)閣公司研究院的成本管理提供新舉措和新方法,將成為企業(yè)管理提升的契機(jī),將有利于提高企業(yè)的整體管理水平。但隨著內(nèi)外部環(huán)境和W公司研究院戰(zhàn)略發(fā)展、體制改革等因素的不斷變化,W公司研究院成本管理體系的設(shè)計(jì)仍有待于進(jìn)一步優(yōu)化。
[Abstract]:With the improvement of the petroleum industry's opening to the outside world and the implementation of the "going out" strategy, the internal and external environments faced by oil enterprises are increasingly severe, and the competitive pressure is gradually rising. In such a situation, if oil enterprises want to survive and develop continuously, they must strengthen cost management and increase market share by cost advantage. In recent years, although oil enterprises have been studying advanced experience in cost management at home and abroad, it has always been a difficult problem in cost control and evaluation. So far has not established an effective cost management system. Therefore, it is of great practical significance for petroleum enterprises to study the research institutions and optimize their cost management system step by step. This paper takes a W Company Research Institute in petroleum enterprises as the main research object, takes cost management theory and activity-based cost management theory as the main basis, and bases on the existing cost management system of W Company Research Institute. Combined with the production research process and management control activities of the research institute of W Company, this paper puts forward the optimized conception of the cost management system of the Research Institute of W Company. Based on the knowledge of relevant theories and the production process of W Company Research Institute, this paper focuses on the division of production activities, and on this basis, optimizes the flexible cost budget, which is mainly based on cost driver analysis. Cost accounting and cost assessment methods constitute the cost management system. Combined with the cost management system, this paper also puts forward some measures and countermeasures to ensure its smooth implementation. The cost management system of the research institute of W Company is a combination of cost management theory, activity-based cost management theory and the actual situation of the current enterprise. It can provide new measures and methods for the cost management of the research institute of w company, which will become the opportunity for the promotion of enterprise management, and will help to improve the overall management level of the enterprise. However, with the development of internal and external environment and the strategic development of W Company Research Institute, the design of cost management system of W Company still needs to be further optimized.
【學(xué)位授予單位】：西北大學(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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