【作者】 刘慕生；

【导师】 师萍；

【作者基本信息】 西北大学 ， 工商管理， 2008， 硕士

【摘要】 本文在客观分析中国石油集团测井有限公司正在面临着国家能源、税收等宏观政策调控力度的进一步加大、测井技术服务市场的全面开放、原材料价格持续走高以及企业内部管理粗放等诸多不利因素的情况下,旨在探索和研究推进企业持续改善内部管理、不断优化作业资源配置、增强产品(服务)的成本优势,进而增加产品(服务)的市场竞争力,提高企业的盈利水平的有效途径。测井作业标准成本管理模型正是基于发挥其中的重要抓手和引导作用而被提出和建立起来。在模型建立过程中,我们采取了实地调查与现场写实相结合、规范分析与实证分析相结合、定量分析与定性分析相结合等必要的方法,重点汲取了劳动价值理论、成本动因理论、作业成本计算理论以及标准成本理论等经典价值理论的重要思想和借鉴了目前国内外有关标准成本管理理论的最新成果,同时还兼顾了规范化作业、标准化控制、模块化维护、源头地治理、即时性归集和成本控制责任的划分等企业改善内部管理的主要方面。本文结合中国石油集团测井有限公司业务状况对成本管理的需要,分别建立了适用于采集、解释和仪修三个专业板块的“标准成本控制、实绩考核”标准成本管理模型和适用于提供保障和支持单位的“毛利率控制、实绩考核”标准成本管理模型。经过测试和评估,测井作业标准成本管理模型具备内部适应性、符合性和石油行业的先进性,可以有效引导企业改善内部管理、优化资源配置,同时,具备了投入产业价值管理的现实意义。更多还原

【Abstract】 For minimizing the disbenefits such as increasing national macro-adjustment for energy and tariff policy, entirely opening wireline services markets, continual increasing raw material prices and internal coarse managements, in the paper, China Petroleum Logging Company (CPL) standard cost management models for wireline logging are formulated as an important guide for studies such as improving enterprise internal management, continuous optimizing operation resources configuration, increasing product(service) cost predominance.In the process of model formulation, necessary methods as combination field survey with field realistic, integration standardization analysis with demonstration analysis and combination of quantitative analysis with qualitative analysis are adopted. Important ideologies such as labor value theory, cost source theory, operation cost calculation theory and standard cost theory are extracted as well as referencing with up to date achievements for cost management. Most aspects are considered corresponding with improvements for internal enterprise managements as standardization operation, standardization control, modularization maintenance, original source management, real time collection and responsibility distinguishing.The standard cost management models " Standard cost control and performance verification" respective for data acquisition, data interpretation and instruments maintenance units and "Gross profit control and performance verification" for operation supplying and supporting units , are formulated and illustrated in the paper for the requirements of CPL business status and cost managements.更多还原