【摘要】：隨著我國(guó)石油工業(yè)發(fā)展同步于國(guó)際市場(chǎng),大型石油國(guó)企的經(jīng)營(yíng)機(jī)制和管理體制都發(fā)生了前所未有的重大變革。油田社區(qū)是企業(yè)辦社會(huì)的產(chǎn)物,是在特定的歷史時(shí)期形成的。隨著油田改革發(fā)展的深入,油田社區(qū)的職能定位也由管理服務(wù)型轉(zhuǎn)變?yōu)橄蚱髽I(yè)經(jīng)營(yíng)要效益。提高油田社區(qū)企業(yè)經(jīng)營(yíng)管理水平,降本增效,深化精細(xì)化管理,創(chuàng)新財(cái)務(wù)管理模式,推行單元成本管理,形成具有勝利特色的系統(tǒng)優(yōu)化、持續(xù)改善的管理體系,已成為當(dāng)前油田社區(qū)可持續(xù)經(jīng)營(yíng)發(fā)展必須解決的問(wèn)題之一。本文在對(duì)相關(guān)文獻(xiàn)進(jìn)行綜述的基礎(chǔ)上,借鑒國(guó)內(nèi)外先進(jìn)的成本管理思想,從中深化認(rèn)識(shí),探索規(guī)律,認(rèn)真分析單元成本的相關(guān)理論,然后以勝利油田某社區(qū)為例,通過(guò)對(duì)其2010-2014年5年具體財(cái)務(wù)數(shù)據(jù)的分析,結(jié)合勝利油田社區(qū)成本管理的特征,找出勝利油田社區(qū)成本管理存在的問(wèn)題。針對(duì)問(wèn)題,本文提出并構(gòu)建了勝利油田社區(qū)單元成本管理體系,此體系共包括勝利油田社區(qū)單元成本管理的基礎(chǔ)設(shè)置、勝利油田社區(qū)單元成本的歸集、勝利油田社區(qū)單元成本的費(fèi)用核算以及勝利油田社區(qū)單元成本的考核等5個(gè)部分。同時(shí)為了對(duì)勝利油田社區(qū)單元成本管理體系進(jìn)行檢驗(yàn),對(duì)其在勝利油田社區(qū)的具體應(yīng)用及運(yùn)行保障進(jìn)行了分析。
[Abstract]:With the development of China's petroleum industry in the international market, the management mechanism and management system of large state-owned oil enterprises have undergone unprecedented major changes. Oil field community is the product of the enterprise to run the society, is formed in a specific historical period. With the deepening of oilfield reform and development, the function orientation of oilfield community has changed from management service to enterprise management. Improve the management level of oilfield community enterprises, reduce the cost and increase efficiency, deepen the fine management, innovate the financial management mode, carry out unit cost management, form a system optimization with victorious characteristics and continuously improve the management system, It has become one of the problems that must be solved in the sustainable development of oilfield community. On the basis of summarizing relevant literature, this paper draws lessons from advanced cost management ideas at home and abroad, deepens understanding, explores laws, analyzes relevant theories of unit cost seriously, and then takes a community in Shengli Oilfield as an example. Based on the analysis of the financial data from 2010 to 2014 and the characteristics of community cost management in Shengli Oilfield, the problems of community cost management in Shengli Oilfield are found out. Aiming at the problem, this paper puts forward and constructs the cost management system of community unit in Shengli Oilfield, which includes the basic setting of cost management of community unit in Shengli Oilfield, the collection of unit cost of community unit in Shengli Oilfield, and the cost management system of community unit in Shengli Oilfield. The cost accounting of community unit cost in Shengli Oilfield and the examination of community unit cost in Shengli Oilfield are five parts. At the same time, in order to test the cost management system of community unit in Shengli Oilfield, its application and operation guarantee in Shengli Oilfield community are analyzed.
【學(xué)位授予單位】：中國(guó)石油大學(xué)(華東)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.22;F406.7

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本文編號(hào)：2228324