本文選題：石油鉆井工程板塊 + 成本消耗定額　； 參考：《中國石油大學(xué)（華東）》2013年碩士論文

【摘要】：石油資源作為全球戰(zhàn)略性的資源，保障石油安全是國家重要戰(zhàn)略。石油企業(yè)在提供油氣資源的同時(shí)也面臨著很多的問題和挑戰(zhàn)，特別是作為“石油工業(yè)火車頭”的石油鉆井工程板塊。同時(shí)其自身發(fā)展的需要對(duì)石油鉆井工程板塊成本管理提出了新的要求。本文以石油鉆井工程板塊為主題，以鉆井的不同區(qū)域、井別、井型和作業(yè)為研究對(duì)象，采取現(xiàn)場(chǎng)調(diào)研、規(guī)范研究等研究方法，運(yùn)用標(biāo)準(zhǔn)成本法、定額成本法和作業(yè)成本法等相關(guān)理論，著手設(shè)計(jì)適應(yīng)石油鉆井工程板塊不同生產(chǎn)條件下的成本消耗定額體系，，研究了石油鉆井工程板塊成本消耗定額在管理中的應(yīng)用，同時(shí)為其順利實(shí)施成本消耗定額管理提供了相關(guān)的建議，從而為其應(yīng)用成本消耗定額管理提供支持。 本文首先分析了石油鉆井工程板塊所面臨的問題與挑戰(zhàn)及其發(fā)展的現(xiàn)實(shí)需要，揭示了石油鉆井工程板塊采用成本消耗定額管理的必要性；其次，在劃分石油鉆井工程板塊生產(chǎn)的區(qū)域、井別、井型和作業(yè)流程的基礎(chǔ)上，設(shè)計(jì)了石油鉆井工程板塊成本消耗定額體系，揭示出了不同生產(chǎn)條件和成本消耗之間的關(guān)系。這是本文的重點(diǎn)和特色。并在此基礎(chǔ)上，提出了成本消耗定額體系在石油鉆井工程板塊中應(yīng)用的基本思路，主要是應(yīng)用于成本預(yù)算、成本控制和業(yè)績?cè)u(píng)價(jià)。最后，對(duì)石油鉆井工程板塊成本消耗定額體系的應(yīng)用分析提出了相對(duì)應(yīng)的保障措施。
[Abstract]:Oil resources as a global strategic resources, oil security is an important national strategy. Oil enterprises are faced with many problems and challenges while providing oil and gas resources, especially the oil drilling engineering plate as the "locomotive of petroleum industry". At the same time, the need of its own development puts forward new requirements for the cost management of petroleum drilling engineering plate. In this paper, taking the oil drilling engineering plate as the theme, taking the different areas, well types, well types and operations of drilling as the research object, adopting the research methods of field investigation and standard research, using the standard cost method, Based on the related theories, such as quota cost method and Activity-Based costing method, the cost consumption quota system adapted to different production conditions of petroleum drilling engineering plate is designed, and the application of cost consumption quota in petroleum drilling engineering plate in management is studied. At the same time, it provides relevant suggestions for the successful implementation of cost consumption quota management, thus providing support for its application cost consumption quota management. This paper first analyzes the problems and challenges faced by the oil drilling engineering plate and the practical needs of its development, and reveals the necessity of adopting the cost consumption quota management in the oil drilling engineering plate. On the basis of dividing the production area, well type, well type and operation flow of petroleum drilling engineering plate, the cost consumption quota system of petroleum drilling engineering plate is designed, and the relationship between different production conditions and cost consumption is revealed. This is the focus and characteristics of this article. On this basis, the paper puts forward the basic idea of applying the cost consumption quota system in the petroleum drilling engineering plate, which is mainly applied to the cost budget, cost control and performance evaluation. Finally, the application of cost consumption quota system in oil drilling engineering plate is analyzed and the corresponding safeguard measures are put forward.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F406.7;F426.22

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張俠;孫振江;;論作業(yè)成本法與標(biāo)準(zhǔn)成本法綜合應(yīng)用[J];財(cái)會(huì)通訊;2009年08期

2 趙振智;李楠;;油氣物探作業(yè)資源耗用模型的構(gòu)建[J];財(cái)會(huì)月刊;2011年15期

3 張宇榕;;SAP系統(tǒng)產(chǎn)品成本控制模塊中的標(biāo)準(zhǔn)成本和差異分析[J];中國管理信息化;2009年06期

4 茍建宏;淺論標(biāo)準(zhǔn)化成本管理體系在采油廠的建立與應(yīng)用[J];經(jīng)濟(jì)師;2005年10期

5 戴新民;;標(biāo)準(zhǔn)成本制度與定額法的區(qū)別[J];會(huì)計(jì)研究;1984年03期

6 王光明;薛恒新;;標(biāo)準(zhǔn)成本法在我國的發(fā)展困境及出路[J];會(huì)計(jì)之友(中旬刊);2010年10期

7 劉輝;標(biāo)準(zhǔn)成本法與作業(yè)成本法的結(jié)合應(yīng)用——標(biāo)準(zhǔn)作業(yè)成本法[J];會(huì)計(jì)之友;2004年10期

8 劉強(qiáng);;建立標(biāo)準(zhǔn)成本制度 提升經(jīng)營管理水平[J];會(huì)計(jì)之友(上旬刊);2008年05期

9 顏軍;馬利;;淺談標(biāo)準(zhǔn)成本的建立[J];會(huì)計(jì)之友(上旬刊);2008年11期

10 張巧良;標(biāo)準(zhǔn)成本制度在推廣過程中存在的問題及對(duì)策研究[J];財(cái)會(huì)研究;1998年09期

本文編號(hào)：1898288