【摘要】：隨著中國經(jīng)濟(jì)的快速發(fā)展及先進(jìn)管理思想的引入,企業(yè)管理方向發(fā)生重大轉(zhuǎn)變。從成本角度入手,將成本最低化、合理化成為企業(yè)獲取競爭優(yōu)勢的重要選擇,這也使得企業(yè)的管理核心逐漸轉(zhuǎn)向成本管理。采油廠是石油企業(yè)生產(chǎn)的成本中心,隨著石油開采難度的增大以及技術(shù)能力的限制,采油成本居高不下,這成為束縛采油廠可持續(xù)發(fā)展的瓶頸。而成本精細(xì)化管理正是解決采油廠成本問題的重要方法。論文以A采油廠實(shí)際為基礎(chǔ)構(gòu)建的成本精細(xì)化管理體系的解決方法,以期能為A采油廠提高成本管理水平,提升市場競爭力起到一定的作用,對實(shí)現(xiàn)我國油田低成本戰(zhàn)略的目標(biāo)提供智力支持。 論文首先通過文獻(xiàn)查閱法,梳理了國內(nèi)外核心競爭力理論、成本管理理論、精細(xì)化管理等,并理清國內(nèi)外學(xué)者對采油廠成本管理的研究現(xiàn)狀以及取得的研究成果,隨后通過對A采油廠的實(shí)際調(diào)研,采用問卷調(diào)查法和人物訪談法搜集、整理A采油廠成本管理現(xiàn)狀,找出A采油廠成本管理中存在的問題。通過調(diào)查發(fā)現(xiàn),A采油廠存在對成本管理重視不足、預(yù)算方法落后、成本結(jié)構(gòu)不合理、成本管理流程缺乏科學(xué)性、成本管理中監(jiān)督考核體系缺失等弊病。然后以系統(tǒng)的思想,結(jié)合A采油廠的成本管理實(shí)際,構(gòu)建了A采油廠成本精細(xì)化管理體系,并提出該體系有效執(zhí)行的保障措施。
[Abstract]:With the rapid development of Chinese economy and the introduction of advanced management thought, the direction of enterprise management has changed greatly. From the point of view of cost, it becomes an important choice for enterprises to obtain competitive advantage by minimizing and rationalizing the cost, which makes the management core of enterprises gradually turn to cost management. Oil production plant is the production cost center of petroleum enterprises. With the increase of the difficulty of oil extraction and the limitation of technical ability, the cost of oil production remains high, which becomes the bottleneck of the sustainable development of oil extraction plant. The cost management is an important method to solve the cost problem of oil production plant. In this paper, the solution of the cost fine management system based on the reality of A oil extraction plant is proposed, which is expected to play a certain role in improving the cost management level and enhancing the market competitiveness of A oil extraction plant. It provides intellectual support for realizing the goal of low cost strategy of oil field in China. Firstly, the paper combs the core competence theory, the cost management theory, the fine management and so on through the literature review method, and clarifies the domestic and foreign scholar to the production plant cost management research present situation and the obtained research result. Then through the actual investigation of A oil production plant, using the method of questionnaire survey and character interview to collect, to sort out the current situation of cost management in A oil extraction plant, to find out the existing problems in the cost management of A oil production plant. Through the investigation, it is found that there are some disadvantages such as insufficient attention to cost management, backward budget method, unreasonable cost structure, lack of scientific process of cost management, lack of supervision and examination system in cost management and so on. Then, the cost fine management system of A oil extraction plant is constructed with the systematic thought and the practice of cost management in A oil extraction plant, and the guarantee measures for the effective implementation of this system are put forward.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.22;F406.7

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