本文關(guān)鍵詞： 成本管理 勝利油田興泰公司 石油化工 解決對(duì)策　出處：《中國(guó)石油大學(xué)（華東）》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)成功加入WTO后，石油石化工業(yè)接軌國(guó)際市場(chǎng)，國(guó)內(nèi)企業(yè)所面臨的經(jīng)營(yíng)機(jī)制和管理體制都發(fā)生了前所未有的重大變革。勝利油田是我國(guó)第二大石油生產(chǎn)基地，勝利油田改制企業(yè)是油田市場(chǎng)經(jīng)濟(jì)不斷發(fā)展的產(chǎn)物，改制企業(yè)的主要業(yè)務(wù)也是圍繞主業(yè)生產(chǎn)經(jīng)營(yíng)開(kāi)展的，，油田和主業(yè)公司根據(jù)改制企業(yè)的經(jīng)營(yíng)范圍制訂了一系列市場(chǎng)保護(hù)規(guī)定，用于扶持改制企業(yè)生產(chǎn)經(jīng)營(yíng)，因此，油田改制企業(yè)較社會(huì)一般性質(zhì)企業(yè)具有一定的經(jīng)營(yíng)優(yōu)勢(shì)。勝利油田興泰石油化工有限公司（以下簡(jiǎn)稱興泰公司）是黃河鉆井總公司的改制企業(yè)，下設(shè)兩家全資控股子公司，勝利油田力源石油化工有限公司和勝利油田興泰運(yùn)輸有限公司。主要為黃河鉆井總公司各分公司提供服務(wù)和后勤保障。面對(duì)油田市場(chǎng)經(jīng)濟(jì)不斷發(fā)展的新形勢(shì)和日趨激烈的競(jìng)爭(zhēng)環(huán)境，興泰公司想要取得好的經(jīng)濟(jì)效益，就必須要對(duì)成本管理不斷反思，發(fā)現(xiàn)問(wèn)題和不足，積極探討解決的有效途徑。按照“分清板塊，明確思路，先易后難，各個(gè)擊破”的系統(tǒng)工作思路，牢牢地把握住社會(huì)化服務(wù)、企業(yè)化管理、市場(chǎng)化經(jīng)營(yíng)的改革發(fā)展大方向，指導(dǎo)興泰公司成本管理發(fā)展實(shí)踐，從而進(jìn)一步為勝利油田的發(fā)展做出貢獻(xiàn)。 文章共分為五個(gè)部分。首先從國(guó)內(nèi)外成本管理的研究現(xiàn)狀出發(fā)，提出本文對(duì)興泰公司成本管理研究的內(nèi)容與方法。其次，對(duì)成本管理的理論和內(nèi)涵進(jìn)行綜述。第三部分，回顧和總結(jié)勝利油田改制企業(yè)興泰公司在改革發(fā)展實(shí)踐的過(guò)程中，在成本管理方面積累的經(jīng)驗(yàn)和取得的成效。第四部分，通過(guò)調(diào)研和分析查找出興泰公司在成本管理過(guò)程中存在的問(wèn)題和不足。第五部分，總結(jié)國(guó)內(nèi)外先進(jìn)的成本管理思想，從中深化認(rèn)識(shí)，探索規(guī)律，針對(duì)勝利油田興泰公司成本管理工作中存在的問(wèn)題和不足，提出解決對(duì)策。
[Abstract]:With China's successful entry into WTO, the petroleum and petrochemical industry is in line with the international market, and the management mechanism and management system faced by domestic enterprises have undergone unprecedented major changes. Shengli Oilfield is the second largest oil production base in China. The restructuring enterprises in Shengli Oilfield are the product of the continuous development of the oilfield market economy. The main business of the restructuring enterprises is also carried out around the production and operation of the main industries. Oil fields and major industry companies have formulated a series of market protection regulations according to the business scope of the restructured enterprises. It is used to support the production and operation of the reformed enterprises. Shengli Oilfield Xingtai Petrochemical Co., Ltd (hereinafter referred to as Xingtai Company) is a restructuring enterprise of Huanghe drilling Corporation, which has two wholly owned subsidiary companies. Shengli oil field Liyuan petrochemical co., Ltd. And Shengli oil field xingtai transportation co., Ltd. Mainly provide service and logistic support for the branches of Huanghe drilling corporation. Facing the new situation and daily development of market economy of oil field. An increasingly competitive environment, In order to achieve good economic benefits, Xingtai Company must constantly reflect on cost management, discover problems and deficiencies, and actively explore effective ways to solve them. We should firmly grasp the reform and development direction of socialized service, enterprise-oriented management and market-oriented management, and guide the development practice of cost management in Xingtai Company. So as to further contribute to the development of Shengli Oilfield. The article is divided into five parts. Firstly, from the current research situation of cost management at home and abroad, this paper puts forward the contents and methods of cost management research in Xingtai Company. Secondly, it summarizes the theory and connotation of cost management. Reviewing and summarizing the experience and achievements in cost management of Xingtai Company in the process of reform and development of Shengli Oilfield. Part 4th, Through investigation and analysis to find out the problems and shortcomings in the process of cost management of Xingtai Company. Part 5th, summarizes the advanced cost management ideas at home and abroad, from which to deepen the understanding, explore the law, In view of the problems and shortcomings in cost management of Xingtai Company in Shengli Oilfield, the countermeasures are put forward.
【學(xué)位授予單位】：中國(guó)石油大學(xué)（華東）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.22;F426.722

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