大庆油田供暖标准成本管理研究

发布时间：2019-06-20 18:50

【摘要】：近两年,国际油价持续下跌,使得大庆油田面临着生存发展的严峻考验,油田的供暖企业也直接感受到生存压力。国际原油价格跌破大庆油田的开采成本,今年油田第一季度累计亏损七十多亿元,随着整体形势的转变,加强成本管控渐渐成为油田类企业生产经营管理的重中之重和关键点。相关部门明确今后将逐步减少对油田供暖行业补贴,实现收支平衡,同时油田供暖企业面临“三供一业”的移交,在此背景下开展油田供暖标准成本管理研究,摆脱企业发展困境。目前油田供暖企业成本管理强调定额管理和事后分析,缺乏整体规划,不注重前期统筹、中期跟踪预警和事后差异性分析,造成各成本要素缺乏关联、单位成本构成不合理、直接成本和管理成本偏高的问题。面对问题分析现状,在相关文献以及理论的基础上,对存在的问题以及成因逐条进行详细分析,并以此为据,从六个方面提出完善供暖体系标准成本管理的措施:从整体上对供暖标准成本规划管理,按弹性室外温度建立线性关联公式并明确责任主体,搭建各燃料结构的标准煤转换公式;前期预算按标准成本下达成本控制额;做好不确定成本因素的识别和量化;优化燃料最佳消耗结构;直接支出和管理性支出定额管理;供暖期结束做好差异性分析工作。为确保以上措施的有效实施,最后一章提出注重全员成本意识、制度保障和技术保障三个方面强化供暖标准成本管理各项措施的落实,以此加强成本管理的可操作性和在实际供暖成本管理中的应用。通过对以上研究,得到工作实践与理论探索相结合的结论,其分析和结论均结合生产实际,希望能为油田供暖企业完善成本控制提供一定的积极助力。
[Abstract]:In the past two years, the international oil price has continued to fall, which makes Daqing Oilfield face the severe test of survival and development, and the heating enterprises in the oil field also feel the pressure of survival directly. The international crude oil price has fallen below the production cost of Daqing Oilfield, and the cumulative loss of the oil field in the first quarter of this year is more than 7 billion yuan. With the change of the overall situation, strengthening cost management and control has gradually become the most important and key point of production and management of oil field enterprises. The relevant departments have made it clear that in the future, they will gradually reduce the subsidies to the oil field heating industry and achieve a balance of income and expenditure. At the same time, the oil field heating enterprises are facing the transfer of "three supply and one industry". Under this background, the research on the standard cost management of oil field heating will be carried out to get rid of the predicament of enterprise development. At present, the cost management of oil field heating enterprises emphasizes quota management and ex post analysis, lacks the overall planning, does not pay attention to the early planning, medium-term tracking early warning and post-incident difference analysis, resulting in the lack of correlation among the cost elements, unreasonable unit cost composition, and high direct cost and management cost. In the face of the present situation of the problem analysis, on the basis of the relevant literature and theory, the existing problems and the causes are analyzed in detail, and on the basis of this, the measures to improve the standard cost management of the heating system are put forward from six aspects: from the overall point of view, the heating standard cost planning and management, the establishment of linear correlation formula according to the elastic outdoor temperature and the clear responsibility body, and the construction of the standard coal conversion formula of each fuel structure; The preliminary budget issues the cost control amount according to the standard cost; does well the identification and quantification of the uncertain cost factor; optimizes the fuel consumption structure; manages the direct expenditure and the management expenditure quota; does the difference analysis well at the end of the heating period. In order to ensure the effective implementation of the above measures, the last chapter puts forward to strengthen the implementation of heating standard cost management measures in three aspects: paying attention to the whole staff cost consciousness, system guarantee and technical support, so as to strengthen the maneuverability of cost management and its application in actual heating cost management. Through the above research, we get the conclusion that the working practice is combined with the theoretical exploration, and the analysis and conclusion are combined with the production practice, hoping to provide a certain positive help for the oil field heating enterprises to improve the cost control.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F299.24;F275.3

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