發(fā)布時(shí)間：2018-01-19 07:24

  本文關(guān)鍵詞： 戰(zhàn)略成本管理 戰(zhàn)略成本動(dòng)因 層次分析法　出處：《西安石油大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：戰(zhàn)略成本管理將戰(zhàn)略管理與成本管理有機(jī)結(jié)合起來(lái),為企業(yè)加強(qiáng)成本管理提供了新的思路,而戰(zhàn)略成本動(dòng)因作為戰(zhàn)略成本管理的基礎(chǔ)要素,利用戰(zhàn)略成本動(dòng)因分析工具評(píng)價(jià)影響成本管理的驅(qū)動(dòng)因素,找到成本管理的著力點(diǎn)并加以改進(jìn)成為戰(zhàn)略成本管理的主要內(nèi)容。在全球油氣需求量增速放緩、油氣價(jià)格波動(dòng),國(guó)家勘探開(kāi)發(fā)投入下降的情況下,油氣開(kāi)采企業(yè)面臨著成本持續(xù)上漲的挑戰(zhàn)和威脅,唯有建立起科學(xué)規(guī)范的戰(zhàn)略成本管理體系,才能夠保持利潤(rùn)的增長(zhǎng)以及生產(chǎn)經(jīng)營(yíng)效率的提高,實(shí)現(xiàn)中石油集團(tuán)公司和長(zhǎng)慶油田分公司“降本增效”的戰(zhàn)略意圖,實(shí)現(xiàn)可持續(xù)發(fā)展的戰(zhàn)略目標(biāo)。本研究選取S采油廠為背景案例,探討了基于戰(zhàn)略目標(biāo)的戰(zhàn)略成本動(dòng)因分析流程,分析了S采油廠的戰(zhàn)略環(huán)境及成本管理現(xiàn)狀;結(jié)合采油企業(yè)的生產(chǎn)特點(diǎn)及戰(zhàn)略成本動(dòng)因一般理論,構(gòu)建了包括結(jié)構(gòu)性成本動(dòng)因和執(zhí)行性成本動(dòng)因2個(gè)維度共計(jì)12個(gè)二級(jí)指標(biāo)的戰(zhàn)略成本動(dòng)因指標(biāo)體系,進(jìn)而引入層次分析法作了量化評(píng)價(jià),確定了8個(gè)關(guān)鍵的戰(zhàn)略成本動(dòng)因;在闡明S采油廠實(shí)施戰(zhàn)略成本管理必要性的基礎(chǔ)上,探討了基于關(guān)鍵戰(zhàn)略成本動(dòng)因的成本管理優(yōu)化策略,從人力資源、信息技術(shù)及考核激勵(lì)等戰(zhàn)略方面的考量提出了S采油廠實(shí)施戰(zhàn)略成本管理的保障措施,以期為S采油廠加強(qiáng)戰(zhàn)略成本管理提供直接參考,同時(shí)也為同類(lèi)型企業(yè)實(shí)施戰(zhàn)略成本管理提供借鑒。
[Abstract]:Strategic cost management organically combines strategic management with cost management, which provides a new way of thinking for enterprises to strengthen cost management, and strategic cost driver is the basic element of strategic cost management. Using the strategic cost driver analysis tool to evaluate the driving factors affecting cost management, to find the key point of cost management and to improve it become the main content of strategic cost management. The growth rate of global oil and gas demand is slowing down. With the fluctuation of oil and gas prices and the decline of national investment in exploration and development, oil and gas enterprises are faced with the challenge and threat of rising costs. Only to establish a scientific and standardized strategic cost management system. In order to maintain the growth of profits and improve the efficiency of production and operation, the strategic intention of "reducing cost and increasing efficiency" of CNPC and Changqing Oil Field Branch can be realized. This study selects S oil production plant as the background case, discusses the strategic cost driver analysis flow based on the strategic objective, analyzes the strategic environment and the current situation of cost management of S oil production plant. Combined with the production characteristics and the general theory of strategic cost driver, a strategic cost driver index system including structural cost driver and executive cost driver is constructed. Then, the analytic hierarchy process is introduced to make quantitative evaluation, and eight key strategic cost drivers are determined. On the basis of expounding the necessity of implementing strategic cost management in S oil production plant, this paper discusses the optimization strategy of cost management based on key strategic cost drivers, from the perspective of human resources. This paper puts forward the safeguard measures of implementing strategic cost management in S oil production plant in order to provide direct reference for S oil production plant to strengthen strategic cost management. At the same time for the same type of enterprises to implement strategic cost management to provide reference.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.22;F406.7

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本文編號(hào)：1443206