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ERP在中石油青海油田成本管理中的應(yīng)用研究

發(fā)布時(shí)間:2018-04-30 08:05

  本文選題:ERP + 成本管理。 參考:《西南財(cái)經(jīng)大學(xué)》2013年碩士論文


【摘要】:在日益激烈的國(guó)際競(jìng)爭(zhēng)環(huán)境中,油氣田公司必須給予成本管理足夠的重視,加強(qiáng)成本管控力度,努力探索成本管理的先進(jìn)思想,積極尋找降本增效的方法,來增強(qiáng)公司在國(guó)際環(huán)境中的生存能力,加快學(xué)習(xí)國(guó)外成本管控的先進(jìn)理念,提升油氣田公司的綜合競(jìng)爭(zhēng)能力,確保油氣田公司高效、穩(wěn)定可持續(xù)發(fā)展。 作為一種系統(tǒng)集成式的管理模式,越來越多的公司正在融合ERP系統(tǒng)。ERP的構(gòu)建基礎(chǔ)是信息技術(shù),依靠現(xiàn)代管理理念,全面地整合公司所有信息資源,并為公司提供決策、計(jì)劃、控制與業(yè)績(jī)?cè)u(píng)估的全方位、系統(tǒng)化平臺(tái)。ERP系統(tǒng)利用公司系統(tǒng)資源和非系統(tǒng)資源,為公司制造產(chǎn)品、創(chuàng)造價(jià)值、提供最優(yōu)解決方案,以實(shí)現(xiàn)公司的戰(zhàn)略經(jīng)營(yíng)目標(biāo)。在ERP系統(tǒng)中,主線是計(jì)劃,財(cái)務(wù)管理是重心,財(cái)務(wù)管控貫穿了公司的整個(gè)經(jīng)營(yíng)活動(dòng),給公司成本管理帶來了新的理念。截止2012年末,30%的大型國(guó)有企業(yè)已經(jīng)或正在運(yùn)行ERP管理系統(tǒng)’。ERP的上線運(yùn)行不僅給企業(yè)帶來管理信息系統(tǒng)的變化,更是企業(yè)管理過程中的一次重大變革。它使企業(yè)的管理理念、組織結(jié)構(gòu)發(fā)生了翻天覆地的變化。 本文以ERP在青海油田的應(yīng)用為背景,對(duì)青海油田傳統(tǒng)成本管理進(jìn)行了數(shù)據(jù)分析,深入探討了青海油田在成本管控方面存在的問題,研究了油氣田企業(yè)的特點(diǎn),分析了ERP上線后青海油田成本控制效果的提升,提出了具體完善成本管控的方法和措施,為油氣田企業(yè)提升成本管控水平,提出一些合理的對(duì)策和建議,對(duì)于指導(dǎo)青海油田成本管理具有重要意義。 本文是筆者工作實(shí)踐成果,其分析和結(jié)論均有一定的實(shí)踐基礎(chǔ)和理論依據(jù),希望本文能為大型企業(yè)單位成本管理體系的建立和完善提供一定的借鑒,同時(shí)為企業(yè)單位加強(qiáng)精細(xì)化管理,探索績(jī)效成本模式做好鋪墊。
[Abstract]:In the increasingly fierce international competition environment, oil and gas companies must pay enough attention to cost management, strengthen the cost management and control, try to explore the advanced thought of cost management, and actively seek the method of reducing the cost and increasing efficiency, in order to enhance the company's ability to survive in the international environment, speed up the advanced concept of learning foreign cost control and improve the oil. The comprehensive competitiveness of gas field companies ensures the efficient, stable and sustainable development of oil and gas field companies.
As a system integrated management model, more and more companies are integrating the information technology, integrating the ERP system.ERP, integrating all information resources of the company, and providing the company with the full range of decision-making, planning, control and performance evaluation, and the systematization platform.ERP system uses the company system capital. Source and non system resources for the company to create products, create value, provide the best solutions to achieve the strategic objectives of the company. In the ERP system, the main line is the plan, the financial management is the center of gravity, the financial management runs through the whole business activities of the company, brings new ideas to the company's cost management. By the end of 2012, 30% of the large countries The on-line operation of the ERP management system '.ERP has not only brought the change of management information system to the enterprise, but also a major change in the process of enterprise management. It has changed the management concept and organization structure of the enterprise.
Based on the background of the application of ERP in Qinghai oilfield, this paper analyzes the traditional cost management in Qinghai oilfield, discusses the problems in the cost control of Qinghai oil field, studies the characteristics of the oil and gas field enterprises, analyses the improvement of the cost control results of the Qinghai oil field after the line of ERP, and puts forward the concrete and perfect cost control and control prescription. The law and measures put forward some reasonable countermeasures and suggestions for the oil and gas field enterprises to enhance the cost control level, which is of great significance for guiding the cost management of Qinghai oilfield.
This article is the result of the author's work practice, its analysis and conclusion have a certain practical basis and theoretical basis. I hope this article can provide some reference for the establishment and improvement of the unit cost management system for large enterprises, at the same time, it will make a good paving for the enterprise units to strengthen the fine management and explore the performance based model.

【學(xué)位授予單位】:西南財(cái)經(jīng)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;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 辛毅;淺談在ERP環(huán)境下的會(huì)計(jì)業(yè)務(wù)流程重組[J];北方經(jīng)貿(mào);2004年01期

2 蘭麗群;;改革電網(wǎng)企業(yè)成本管理與控制的思考[J];廣西電業(yè);2009年04期

3 柴耀琴;雷鳴;;基于ERP成本管理方法的研究[J];網(wǎng)絡(luò)財(cái)富;2010年06期



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