本文選題：作業(yè)成本 + 全面預(yù)算�。� 參考：《吉林大學(xué)》2015年碩士論文

【摘要】：近年來(lái)，中央企業(yè)大力開(kāi)展管理創(chuàng)新，普遍建立了預(yù)算管理工作體系，預(yù)算在企業(yè)優(yōu)化資源配置、提高運(yùn)行質(zhì)量、改善經(jīng)營(yíng)效益、加強(qiáng)風(fēng)險(xiǎn)管控中的作用日益顯現(xiàn)，為中央企業(yè)實(shí)現(xiàn)穩(wěn)健、快速發(fā)展提供了重要支撐。但隨著經(jīng)濟(jì)全球化、網(wǎng)絡(luò)化步伐加快以及中央企業(yè)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整和內(nèi)部資源整合力度不斷加大，部分企業(yè)現(xiàn)有的預(yù)算管理方式不能適應(yīng)快速發(fā)展的需要，特別是各類(lèi)專(zhuān)業(yè)預(yù)算相互分離、互不銜接，未能形成有機(jī)整體的局面，嚴(yán)重制約了企業(yè)預(yù)算管理的工作進(jìn)程和實(shí)施效果，需要加快推行全面預(yù)算管理步伐。 本文將以基于作業(yè)的成本預(yù)算理論深入分析為基礎(chǔ)，在油氣生產(chǎn)企業(yè)中的角度來(lái)研究預(yù)算，著眼于最終構(gòu)建油氣生產(chǎn)企業(yè)預(yù)算管理信息系統(tǒng)的編制思路與方法，達(dá)到有效發(fā)揮預(yù)算編制、預(yù)警、控制、分析、考核、業(yè)績(jī)?cè)u(píng)價(jià)等的功能，以提高油氣生產(chǎn)企業(yè)的預(yù)算管理水平，并對(duì)推進(jìn)油氣生產(chǎn)企業(yè)實(shí)施基于作業(yè)的成本預(yù)算管理的措施加以探討。由此，本文研究的意義主要有以下兩點(diǎn)： (1)本文以油氣生產(chǎn)企業(yè)的企業(yè)戰(zhàn)略為導(dǎo)向，以?xún)r(jià)值鏈優(yōu)化為目的，結(jié)合我國(guó)油氣田企業(yè)生產(chǎn)流程的特點(diǎn)進(jìn)行作業(yè)分析，可以為基于作業(yè)的成本預(yù)算管理管理方法的實(shí)施和運(yùn)用提供參考。 (2)把基于作業(yè)的成本預(yù)算管理這一先進(jìn)的預(yù)算管理理論應(yīng)用于我國(guó)油氣生產(chǎn)企業(yè)中油氣單位，，構(gòu)建一個(gè)適用于油氣田企業(yè)經(jīng)營(yíng)過(guò)程的預(yù)算管理信息系統(tǒng)，基于作業(yè)的成本預(yù)算管理應(yīng)用的前提進(jìn)行探討，為基于作業(yè)的成本預(yù)算管理這一新方法能夠在我國(guó)油氣田企業(yè)中得到廣泛應(yīng)用提供參考。
[Abstract]:In recent years, the central enterprise develops the management innovation vigorously, has established the budget management work system generally, the budget in the enterprise optimization resources allocation, the enhancement operation quality, the improvement management benefit, strengthens the risk control function to appear day by day. For the central enterprises to achieve stability, rapid development provided an important support. However, with the globalization of the economy, the quickening of the pace of networking, the adjustment of the industrial structure of the central enterprises and the increasing intensity of the integration of internal resources, the existing budget management methods of some enterprises cannot meet the needs of rapid development. In particular, all kinds of professional budgets are separated from each other, which fails to form an organic whole situation, which seriously restricts the work process and implementation effect of enterprise budget management, so it is necessary to speed up the implementation of comprehensive budget management. Based on the in-depth analysis of activity-based cost budgeting theory, this paper will study the budget from the perspective of oil and gas production enterprises, focusing on the establishment of budget management information system for oil and gas production enterprises. To effectively develop the functions of budgeting, early warning, control, analysis, assessment, performance evaluation, and so on, in order to improve the budget management level of oil and gas production enterprises, The measures to promote the implementation of activity-based cost budget management in oil and gas production enterprises are also discussed. As a result, the significance of this study is as follows: (1) based on the enterprise strategy of oil and gas production enterprises and the value chain optimization, combined with the characteristics of the production process of oil and gas field enterprises in China, this paper analyzes the operation. It can provide reference for the implementation and application of activity-based cost budget management method. (2) the advanced budget management theory of activity-based cost budget management is applied to oil and gas units in oil and gas production enterprises in China. A budget management information system suitable for the operation process of oil and gas field enterprises is constructed, and the premise of the application of activity-based cost budget management is discussed. This paper provides a reference for the new method of Activity-based cost Budget Management (ABC), which can be widely used in oil and gas field enterprises in China.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F406.7;F426.22

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