【摘要】：隨著全球經(jīng)濟的發(fā)展,石油資源在國民經(jīng)濟發(fā)展中作用越來越重要,鉆井工程作為石油勘探開發(fā)的重要環(huán)節(jié),擁有不可替代的地位。近年來,石油鉆井工程逐步向?qū)I(yè)化、高端化發(fā)展,面對一個多層次、寬領(lǐng)域、全方位的開放、競爭、發(fā)展的新環(huán)境,加強石油鉆井工程成本管理,提升成本競爭力尤為重要。 本文借簽國內(nèi)外先進成本管理理論,結(jié)合目前成本管理現(xiàn)狀問題,以石油鉆井工程為研究對象,提出全員成本目標管理觀點。并針對鉆井工程生產(chǎn)工藝、員工結(jié)構(gòu)、管理層次等方面,從經(jīng)營管理和會計核算方面進行設(shè)計,建立全環(huán)節(jié)分解的指標體系、全員工參與的責任體系、全過程管理的控制體系和全方位激勵的約束體系；建立鉆井對標管理機制、完善單井核算體系,實現(xiàn)鉆井工程成本全員、全過程、全方位的目標管理。有助企業(yè)促進生產(chǎn)經(jīng)營、財務(wù)管理、員工效力、結(jié)構(gòu)調(diào)整和企業(yè)效益的高度融合,從而降低成本,控制風險,增強企業(yè)的成本競爭力,進而推動企業(yè)的可持續(xù)發(fā)展。
[Abstract]:With the development of global economy, petroleum resources play an increasingly important role in the development of national economy. Drilling engineering, as an important link of petroleum exploration and development, has an irreplaceable position. In recent years, petroleum drilling engineering has gradually developed to specialization and high-end. In the face of a new environment of multi-level, wide-field, all-directional opening, competition and development, it is particularly important to strengthen the cost management of petroleum drilling engineering and enhance the cost competitiveness. Based on the advanced cost management theory at home and abroad and the current situation of cost management, this paper takes the petroleum drilling engineering as the research object, and puts forward the viewpoint of full staff cost target management. In view of drilling engineering production technology, staff structure, management level and other aspects, from the aspects of management and accounting design, the establishment of a full link decomposition index system, all staff participation in the responsibility system, The control system of the whole process management and the restriction system of the omni-directional incentive; To establish the management mechanism of drilling counterwork, perfect the accounting system of single well, and realize the all-staff, all-process and all-directional objective management of drilling engineering cost. It can help enterprises to promote the high integration of production management, financial management, employee effectiveness, structural adjustment and enterprise efficiency, thereby reducing costs, controlling risks, enhancing the cost competitiveness of enterprises, and then promoting the sustainable development of enterprises.
【學位授予單位】：西南石油大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.22;TE2

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