本文關鍵詞： 成本管理 驅動因素 成本分析 成本考核　出處：《中國石油大學（華東）》2013年碩士論文　論文類型：學位論文

【摘要】：隨著石油石化行業(yè)體制改革的深入，石油石化行業(yè)國際國內市場競爭日益激烈，油田企業(yè)油氣成本管理與控制的問題也就更為急迫。ABC采油廠作為淺海油田的典型代表，與陸上油田相比，，其開發(fā)成本更高、風險更大，成本分析及考核作為成本管理的重要內容，是其整體成本管理體系中的薄弱環(huán)節(jié)。通過設計一套科學的成本分析與考核方案，對ABC采油廠的成本變動進行全面、系統(tǒng)地分析，有助于深層次的挖掘成本升降變動的原因，及時發(fā)現(xiàn)其生產經營管理過程中存在的主要問題，為編制成本計劃、調整預算和制定經營決策提供重要依據(jù)，同時有效考核各責任中心的業(yè)績，促使各責任中心對所控制的成本承擔責任，從而控制企業(yè)的生產成本，實現(xiàn)ABC采油廠的經營效益最大化。 本文在深入研究成本分析與考核基礎理論以及成本動因理論基礎上，對ABC采油廠成本分析與考核的現(xiàn)狀進行分析，總結歸納出其現(xiàn)行成本分析與考核模式中存在的主要問題，指出了ABC采油廠加強對成本分析與考核的必要性以及其對成本分析與考核方案的要求。在這個基礎上，結合其對成本分析與考核的要求，有針對性地改進ABC采油廠成本分析與考核方案，提出改進建議。同時，采用ABC采油廠的相關數(shù)據(jù)進行實例分析。最后，為了確保成本分析與考核方案的順利實施應用，提出了實施成本分析及考核方案的相關保障措施。
[Abstract]:With the deepening of the system reform of petroleum and petrochemical industry, the international and domestic market competition of petroleum and petrochemical industry is becoming increasingly fierce. The problem of oil and gas cost management and control in oil field enterprises is more urgent. ABC oil production plant as a typical representative of shallow water oil field, compared with onshore oil field, its development cost is higher and its risk is greater. As an important part of cost management, cost analysis and assessment is the weak link in its overall cost management system. A set of scientific cost analysis and assessment scheme is designed. The comprehensive and systematic analysis of the cost change of ABC oil production plant is helpful to excavate the reasons of the rise and fall of the cost and to find out the main problems in the process of production and management in time. It can provide important basis for making cost plan, adjusting budget and making operation decision, at the same time, it can effectively assess the performance of each responsibility center, and urge each responsibility center to take responsibility for the cost under control. In order to control the production costs of enterprises, ABC oil production plant to achieve maximum operating benefits. On the basis of deeply studying the basic theory of cost analysis and assessment and the theory of cost driver, this paper analyzes the current situation of cost analysis and assessment in ABC oil production plant. Summed up its current cost analysis and assessment model of the main problems. This paper points out the necessity of strengthening cost analysis and examination in ABC oil production plant and the requirements of cost analysis and assessment scheme. On this basis, it combines the requirements of cost analysis and assessment. This paper improves the cost analysis and assessment scheme of ABC oil production plant, and puts forward some suggestions for improvement. At the same time, the relevant data of ABC oil production plant are used to analyze the case. Finally. In order to ensure the successful application of the cost analysis and assessment scheme, the relevant safeguard measures for the implementation of the cost analysis and assessment scheme are put forward.
【學位授予單位】：中國石油大學（華東）
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F406.72;F426.22

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