孤岛采油厂油气开采成本管理研究

【作者】 赵慧萍；

【导师】 迟国泰；

【作者基本信息】 大连理工大学 ， 工商管理， 2002， 硕士

【摘要】 随着中国石化集团公司境外的成功上市和我国顺利加入WTO，油气开采企业面对国际市场竞争，其内外环境发生了深刻的变化。这就要求油气开采企业不断提高内部管理水平，切实搞好成本管理工作，尽快增强与国内外市场竞争的能力。孤岛采油厂作为胜利油田有限公司的生产和成本中心，担负着原油生产和成本管理两大职能。因此，研究采油厂如何加强成本管理工作，有着极其重要的现实意义。 本文从成本管理的基本理论、国内外成本管理的前沿理论出发，对成本管理理论进行了系统回顾，对国内外石油公司的管理方法进行了系统比较，针对孤岛采油厂成本管理中出现的问题和难点进行了深入分析，对解决问题的措施和办法进行了探讨，提出了孤岛采油厂油气开采成本管理的综合措施和建议：成本控制系统需进一步优化，建立以作业管理为基础的全面成本控制系统优化模式，构建采油厂作业价值链，通过运用作业价值链理论，把采油厂成本管理的重点从原油生产转变到作业价值链上来，通过取消非增值作业，控制成本支出，使成本管理更加全面、精确；通过对作业环节的具体分析，制定分项成本管理措施，明确各环节工作重点，有针对性地进行油气开采成本管理；运用先进的成本管理理论与方法，进行成本效益分析，科学地评价成本、产量的投入-产出效果，根据科学地理论基础对成本管理的方式方法，整个成本系统进行准确的分析，为经营决策提供准确依据。更多还原

【Abstract】 The SINOPEC had successfully entered the abroad market and China had running into the WTO. the enterprises of oil and gas picking are facing the competition from the international market, and great changes are taking place in the outside and inside of the enterprise. As a result, they have to improve the level of management and develop the competence. As the production and cost center of ShengLi oil field co. Ltd, GuDao oil picking factory must take the responsibility of petroleum production and cost management. So, to research how the oil picking factories enhance the cost management is very important and meaningful.This thesis makes a review systematically about the theory of capital management from the basic and forward theory of capital management in the world, analyzes the problem about the capital management of GuDao oil picking factory, probes into the measures and the methods to settle the problems, and then brings the comprehensive proposals about the capital management of GuDao oil picking factory: improves the system of capital control, establishes the models of the whole capital control system at the base of task management, build the value chain of oil picking factory task, through making use of the theory of task value chain, shifts the stress of the capital management of oil picking factory from the crude oil producing to task value chain .through canceling the task that did not add the value, control the capital expenditure, then makes the capital management more precisely and completely; through analyzing the task segment specifically, makes the measures of the single task capital management, clear the stress of every segment of the task, manages the crude oil picking capital objectively; applies the forward theories and ways of the capital management, analyzes the capital and benefit, evaluates the capital and the output scientifically, basing on the theory .analyzes the measures of the capital management and the whole capital system precisely, then provides the basis for the operation policies.更多还原