本文關(guān)鍵詞： 成本精細(xì)化管理 石大科技集團(tuán) 降低成本 作業(yè)成本法　出處：《中國石油大學(xué)（華東）》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：成本精細(xì)化管理集合了多種成本管理的技術(shù)和方法，因而它不是一種單一的成本管理模式，它秉持成本管理的理念和文化，綜合運用多種成本管理的方法、理論和技術(shù)，統(tǒng)籌全局，堅持系統(tǒng)化，以此來降低企業(yè)的成本，為企業(yè)培育和提升核心競爭力提供保障，實現(xiàn)企業(yè)的可持續(xù)發(fā)展。成本精細(xì)化管理將管理學(xué)中精細(xì)化管理的思想理念運用到企業(yè)成本管理中，為企業(yè)的成本管理工作提供指導(dǎo)和支持，最終實現(xiàn)成本的精細(xì)化管理。企業(yè)堅持成本精細(xì)化管理的管理理念，不僅可以實現(xiàn)管理方法的創(chuàng)新，，還可以實現(xiàn)企業(yè)效益最大化的目標(biāo)。 伴隨著我國石油化工市場的逐步開放和成品油調(diào)價機制的確立、中東等地區(qū)局勢的緊張、國際油價的波動，煉化企業(yè)面臨的國內(nèi)環(huán)境和國際局勢更加復(fù)雜多變。因此，成本控制引起了企業(yè)極大的關(guān)注，企業(yè)必須尋求新的成本控制模式以迎接新的挑戰(zhàn)。為此，許多企業(yè)紛紛采用先進(jìn)的管理方法和科學(xué)技術(shù)降低成本，以獲得競爭優(yōu)勢。石大科技集團(tuán)將低成本作為企業(yè)重要的發(fā)展戰(zhàn)略，為實施和完成這一戰(zhàn)略目標(biāo)，石大科技集團(tuán)有必要實施成本精細(xì)化管理。 本文從事前、事中、事后三個階段為石大科技集團(tuán)成本精細(xì)化管理提出了措施。在事前要進(jìn)行成本精細(xì)化預(yù)算，本文以石大科技集團(tuán)的常減壓車間為例，在作業(yè)成本法的基礎(chǔ)上編制預(yù)算；遵循縱向到底、橫向到邊的原則將預(yù)算指標(biāo)從部門車間分解到班組、個人。在事中階段要進(jìn)行成本控制、成本核算、計算成本差異。在進(jìn)行成本控制時，在生產(chǎn)過程中要各部門車間要加強對材料費用、人工費用、燃料和動力費用、管理費用的控制。采用作業(yè)成本法進(jìn)行成本核算，之后要計算成本差異。事后階段要進(jìn)行差異分析和成本精細(xì)化考核，在計算出差異之后要進(jìn)行差異分析，要建立從公司、各部門車間到班組、個人的成本分析制度。本文通過計算常減壓車間的資源成本差異和作業(yè)成本差異，從作業(yè)的角度將常減壓的各項作業(yè)的實際成本與預(yù)算成本列出，計算其預(yù)算差異額及差異率。管理人員的考核以業(yè)績?yōu)橹攸c進(jìn)行考核，輔之以日常工作考評和民主測評，對普通員工的考核應(yīng)從工作業(yè)績、業(yè)務(wù)技能和工作表現(xiàn)方面進(jìn)行，成本精細(xì)化考核要貫穿于企業(yè)生產(chǎn)經(jīng)營的成個過程中，把員工的崗位職責(zé)和考核的關(guān)鍵指標(biāo)掛鉤，考核標(biāo)準(zhǔn)要與工作內(nèi)容、標(biāo)準(zhǔn)相統(tǒng)一，并最終于員工的薪金福利掛鉤。 石大科技集團(tuán)實施成本精細(xì)化管理，不僅要有上述成本精細(xì)化預(yù)算、核算、控制、分析、考核，還要有一系列的保障措施，首先，領(lǐng)導(dǎo)要重視成本精細(xì)化管理，培養(yǎng)員工成本精細(xì)化管理的理念，實現(xiàn)全員參與；其次，要提高企業(yè)的執(zhí)行力，注重溝通、協(xié)調(diào)、反饋、責(zé)任、決心的作用；再次，成本精細(xì)化管理需要完善基礎(chǔ)工作，要有規(guī)范的會計核算、規(guī)范的會計制度支持和標(biāo)準(zhǔn)化的作業(yè)流程支撐；再次，隨著我國建設(shè)資源節(jié)約型、環(huán)境友好型社會戰(zhàn)略的實施，企業(yè)順應(yīng)時代政策和環(huán)境，加大科技創(chuàng)新，促進(jìn)綠色低碳安全生產(chǎn)勢在必行；最后，還要建立以員工目標(biāo)責(zé)任制為前提、以績效考核制度為手段、以激勵約束制度為核心的一整套激勵約束管理制度。
[Abstract]:The cost management and collection of technical methods of cost management, so it is not a single cost management mode, it grasps the concept of cost management and culture method, the integrated use of a variety of cost management, the theory and technology, the overall plan, adhere to the system, in order to reduce the cost of enterprises, to provide protection for the enterprise to cultivate and improve the core competitiveness, realize the sustainable development of the enterprise. The cost management will use fine management ideas to the management of the enterprise cost management, provide guidance and support for enterprise cost management, finally realize the fine management cost. Enterprises adhere to the fine cost management management idea, innovation not only can realize the management method, also can achieve the goal of maximizing enterprises.
With the establishment of China's petrochemical market gradually opening up and the oil price adjustment mechanism, the situation in the Middle East tensions, the volatility of international oil prices, the domestic refining enterprises facing the environment and the international situation even more complicated. Therefore, cost control has aroused great attention of enterprises, enterprises must seek new cost control pattern to meet new challenges. Therefore, many enterprises have adopted advanced management methods and technology to reduce the cost, to gain a competitive advantage. Shtar science and Technology Group will be low cost as an important development strategy of the enterprise for the execution and completion of this strategic goal, Shtar science and technology group is necessary to implement the cost management.
This paper is engaged in before the matter, after the three stage is the meticulous management Shtar science and technology group cost and puts forward some measures in advance. To carry out the fine cost budget, based on the atmospheric and vacuum distillation unit of Shtar Science & Technology Group as an example, the budget based on activity-based costing; follow the longitudinal, transverse to the edge the principle of budget index decomposition from workshop to the team, individual. In the matter of stage cost control, cost accounting, cost differences. In the cost control, to the workshop in the production process to strengthen the material cost, labor cost, fuel and power costs, cost control management. Cost accounting by using the activity-based costing method, then to calculate the cost difference. After the stage to assess the fine difference analysis and the cost, after calculating the difference of difference analysis, to establish from the company, each department workshop To the team, the individual cost analysis system. The differences of resource cost difference and cost calculation of the atmospheric and vacuum distillation unit, from the angle of activity will often decompression of the operations of the actual cost and budget cost calculation, the differences in the amount and the difference rate. Budget management assessment to focus on Performance assessment, supplemented in the daily work of assessment and democratic evaluation, for the general staff assessment should work performance, business skills and job performance, fine cost assessment throughout the enterprise production and management of a process, the key indicators of staff responsibilities and assessment, assessment standards and work content, standard of unity, and finally on staff salaries and benefits.
Shtar science and technology group to implement the cost management, not only have the fine budget, cost accounting, control, analysis, evaluation, but also a series of security measures, first of all, should pay attention to the cost management leadership, staff training cost management concept, to achieve full participation; secondly, to improve the enterprise execution, focus on communication, coordination, feedback, responsibility, determination of the role; thirdly, the cost management need to improve the basic work, must have the accounting standard, accounting system support and standard operating procedure of support; thirdly, with China's implementation of the strategy of building a resource conserving and environment friendly society. Enterprises to adapt to the era of policy and environment, increase scientific and technological innovation, promote green low-carbon production safety imperative; finally, but also to build staff target responsibility system is the premise of the performance appraisal system as a means to, A set of incentive and constraint management system is the core of the incentive and constraint system.

【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.722;F406.72

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