本文選題：作業(yè)成本法　切入點(diǎn)：項(xiàng)目成本管理　出處：《中國海洋大學(xué)》2013年碩士論文

【摘要】：當(dāng)前世界油氣勘探的發(fā)現(xiàn)規(guī)模逐漸變小,勘探的難度逐漸加大,油氣資源歷經(jīng)五十多年的開發(fā),后備石油可采儲(chǔ)量不足,供需矛盾突出,成本不斷上升,勘探風(fēng)險(xiǎn)增大,大多數(shù)油田均已呈現(xiàn)產(chǎn)量縮減,特別是前期開發(fā)的老油田,受油田周邊經(jīng)濟(jì)發(fā)展、油藏隱蔽性提高、物價(jià)水平持續(xù)上漲、人力資源成本攀升等影響,勘探和開發(fā)原油的的成本呈上升態(tài)勢(shì)。因此,進(jìn)一步挖掘老油田在勘探方面的潛力,大力提高勘探力度和采收率,降低油氣發(fā)現(xiàn)成本支出,成為石油行業(yè)未來的發(fā)展必然趨勢(shì)。油氣資源的戰(zhàn)略地位和對(duì)油氣需求的持續(xù)增長,決定了石油行業(yè)必然會(huì)向著更遠(yuǎn)的目標(biāo)發(fā)展,如何以較低的成本發(fā)現(xiàn)更多的油氣資源,已成為目前急需解決的課題。但是,作為油氣勘探的先行軍,目前油田物探行業(yè)面臨著業(yè)主單位壓縮勘探投資、物探作業(yè)直接成本不斷攀升的難題,如果繼續(xù)沿用傳統(tǒng)的項(xiàng)目成本管理模式進(jìn)行成本控制,不對(duì)物探單體項(xiàng)目進(jìn)行單獨(dú)管理和區(qū)分作業(yè)活動(dòng)細(xì)化管理與核算,就無法找準(zhǔn)成本的控制點(diǎn),就難以在日益激烈的物探國際大市場(chǎng)中得到進(jìn)一步的發(fā)展。 在這種背景下,各油田物探企業(yè)必須在基于自身的管理特點(diǎn)和實(shí)際狀況下,在生產(chǎn)及經(jīng)營中不斷嘗試探索各種新的管理模式,吸取發(fā)達(dá)國家物探行業(yè)在項(xiàng)目成本管理方面的先進(jìn)經(jīng)驗(yàn),改進(jìn)完善本企業(yè)物探項(xiàng)目成本管理模式。‘但是,由于項(xiàng)目成本管理的思路不夠成熟,沒有形成降低成本的項(xiàng)目管理體系,尚不能與西方奇科、BGP等世界著名物探企業(yè)的項(xiàng)目管理相比,急需改進(jìn)。因此,這個(gè)課題的研究具有非常深遠(yuǎn)的現(xiàn)實(shí)意義。 本文試圖通過對(duì)勝利油田在物探項(xiàng)目成本管理現(xiàn)行的具體做法和存在的缺陷分析,在作業(yè)成本管理法思想的指導(dǎo)下,研究能夠解決其現(xiàn)有成本管理存在的問題的方法,達(dá)到全面提升項(xiàng)目成本管理水平的目的,這不僅對(duì)優(yōu)化物探地震勘探采集項(xiàng)目成本管理體系提供理論和實(shí)踐方面的參考,還有利于物探企業(yè)在國際市場(chǎng)競(jìng)爭(zhēng)中,不斷優(yōu)化成本結(jié)構(gòu),降低或減少無效作業(yè)成本的發(fā)生,為物探企業(yè)在過市場(chǎng)競(jìng)爭(zhēng)中采取低成本戰(zhàn)略起到了積極的作用。 總之,本文在深入研究項(xiàng)目成本管理理論和作業(yè)成本法的基礎(chǔ)上,從物探行行業(yè)細(xì)化管理單元、精細(xì)作業(yè)管理出發(fā),探索設(shè)計(jì)了勝利油田物探項(xiàng)目基于作業(yè)成本法的管理模式的總體框架,并將其以實(shí)例分析的方式,模擬實(shí)施到物探公司成本管理的實(shí)際。
[Abstract]:At present, the discovery scale of oil and gas exploration in the world is becoming smaller, the difficulty of exploration is gradually increasing, the oil and gas resources have been developed for more than 50 years, the reserve of recoverable oil is insufficient, the contradiction between supply and demand is prominent, the cost is rising and the exploration risk is increasing. Most of the oilfields have shown a reduction in production, especially the old oilfields developed in the early stages, which are affected by the economic development around the oil fields, the improvement of reservoir concealment, the continuous rise in price levels, and the rising cost of human resources, and so on. The cost of exploration and development of crude oil is on the rise. Therefore, the exploration potential of the old oil fields should be further exploited, the exploration intensity and oil recovery will be greatly increased, and the cost of oil and gas discovery will be reduced. The strategic position of oil and gas resources and the continuous growth of oil and gas demand determine that the petroleum industry will inevitably develop to a further goal, how to find more oil and gas resources at a lower cost, However, as the leading force in oil and gas exploration, the field geophysical exploration industry is faced with the problem of compacting exploration investment by owners and increasing the direct cost of geophysical exploration. If we continue to use the traditional project cost management mode to control the cost, and do not separate the management of the individual geophysical exploration project and distinguish the detailed management and accounting of the activity activities, we will not be able to find the control point of the cost. It is difficult to get further development in the increasingly fierce geophysical exploration international market. In this context, the geophysical exploration enterprises in oil fields must try to explore various new management models in production and operation based on their own management characteristics and actual conditions. Drawing on the advanced experience of project cost management in the geophysical exploration industry of developed countries, improving and perfecting the cost management mode of geophysical exploration project in our enterprise. However, because the idea of project cost management is not mature enough, There is no project management system to reduce the cost, and it is not necessary to improve the project management of the world famous geophysical exploration enterprises such as BGP. Therefore, the research on this subject has a very profound practical significance. This paper attempts to study the methods of solving the existing cost management problems in Shengli Oilfield under the guidance of activity-based cost management (ABCM) by analyzing the current methods and defects of cost management of geophysical exploration projects in Shengli Oilfield. To achieve the goal of improving the level of project cost management in an all-round way, it not only provides a theoretical and practical reference for optimizing the cost management system of geophysical exploration and acquisition projects, but also helps geophysical exploration enterprises to compete in the international market. Continuously optimizing the cost structure, reducing or reducing the occurrence of invalid activity cost, has played an active role in the adoption of low cost strategy for geophysical exploration enterprises in the past market competition. In a word, based on the deep research of project cost management theory and activity-based costing method, this paper starts from the detailed management unit and fine activity management of geophysical exploration industry. This paper explores and designs the general framework of the activity based costing management model for geophysical prospecting project in Shengli Oilfield, and simulates it to the practice of cost management in geophysical exploration company by the way of example analysis.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.22;F275.3

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本文編號(hào)：1671742