本文關(guān)鍵詞：S采油廠標(biāo)準(zhǔn)成本管理體系的設(shè)計(jì)與應(yīng)用研究　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

  更多相關(guān)文章： 采油廠 標(biāo)準(zhǔn)成本 預(yù)算 管理體系

【摘要】：歷經(jīng)四十多年的勘探開發(fā),S采油廠面臨著資源不足、中長期投入不足、成本與產(chǎn)量矛盾突出等嚴(yán)峻挑戰(zhàn),生產(chǎn)經(jīng)營形勢日益嚴(yán)峻,缺乏統(tǒng)一標(biāo)準(zhǔn)進(jìn)行成本管理評價(jià)和效益考核,成本控制難度逐漸加大。面臨產(chǎn)量被動、成本緊張的嚴(yán)峻生產(chǎn)形勢,如何深化成本管理,保障長期穩(wěn)定發(fā)展成為S采油廠生產(chǎn)經(jīng)營要解決的重中之重問題。構(gòu)建采油廠標(biāo)準(zhǔn)成本管理體系對降低財(cái)務(wù)風(fēng)險(xiǎn),降低成本消耗,提高采油廠對生產(chǎn)經(jīng)營活動事前、事中、事后控制的管理水平,實(shí)現(xiàn)采油廠效益最大化具有重要的意義。貫徹標(biāo)準(zhǔn)成本管理理念,將標(biāo)準(zhǔn)成本同采油廠預(yù)算管理體系相契合,從預(yù)算、核算、控制、考核等幾個(gè)角度構(gòu)建標(biāo)準(zhǔn)成本管理體系。按照油氣生產(chǎn)過程編制對應(yīng)的工作量、消耗量指標(biāo),分區(qū)塊、分過程制定標(biāo)準(zhǔn)成本指標(biāo),橫向分解到各個(gè)成本費(fèi)用要素,縱向上分解到各個(gè)成本中心;根據(jù)預(yù)算指標(biāo)對生產(chǎn)經(jīng)營過程中發(fā)生的各項(xiàng)成本費(fèi)用進(jìn)行監(jiān)督控制,對重點(diǎn)成本項(xiàng)目實(shí)施標(biāo)準(zhǔn)化計(jì)量、標(biāo)準(zhǔn)化操作、標(biāo)準(zhǔn)化考核的控制方式;繼續(xù)推行全員目標(biāo)成本管理和挖潛增效成本管理,將成本管理的事中控制做到最好;采用量化考核指標(biāo)的方式進(jìn)行考核,同時(shí)加以“對標(biāo)、追標(biāo)、創(chuàng)標(biāo)”的考核方式,監(jiān)督促進(jìn)S采油廠各項(xiàng)指標(biāo)完成標(biāo)準(zhǔn)計(jì)劃指標(biāo)。結(jié)合S采油廠經(jīng)營做法,從“預(yù)算→運(yùn)行→控制→考核”的分模塊應(yīng)用標(biāo)準(zhǔn)化成本閉環(huán)管理模式,并提出相應(yīng)的保障措施。
[Abstract]:After more than 40 years of exploration and development, S oil production plant is facing a shortage of resources, long-term lack of investment, cost and yield of contradictions and challenges, the production and operation of the increasingly serious situation, the lack of unified standard cost management evaluation and performance evaluation, cost control difficulty gradually increased. Facing the grim situation of production cost of production of passive, tense. How to deepen the cost management, guarantee the long-term stable development has become the most problems in the production and operation of S oil production plant to solve. Construction of oil production plant of the standard cost management system to reduce financial risk, reduce the cost of consumption, improve the oil production plant on the production and management activities in advance, in the matter, after the control of the management level, has important significance to realize the biggest benefit of oil production plant. Implementing the standard cost management concept, the standard cost and oil recovery budget management system fit from the budget, accounting, control, evaluation etc. The perspective of building a standard cost management system. According to the corresponding development of oil and gas production workload, consumption indicators, partition block, process standard cost index, horizontal decomposition to each cost factor, vertical decomposition to each cost center; according to the budget indicators of supervision and control of the cost in the production process. The implementation of standardized measurement of key project cost, standardized operation, control evaluation standard; continue to implement target cost management and enhance the efficiency of cost management, cost management will be the best things in control; the quantitative evaluation way of assessment, at the same time "standard, after standard, a standard" assessment the way, promote the supervision of standard plan all indexes of S oil production plant. Combined with the S oil production plant management practices, from the budget, operation, control and assessment of the parting The closed loop management mode of standardized cost is applied, 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)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.22;F406.7

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