《基于价值链的石油成本问题研究》.doc

学校代号：11425 学 号：S050050846 中国石油大学硕士研究生学位论文 （申请管理学硕士学位） 基于价值链分析的采油 企业成本管理研究 学科专业： 会计学 培养方向： 财务会计理论与实务 硕 士 生： 张琼 指导教师： 张先美(副教授) 入学日期：年9月Study on Oil Producting Cost Management with Value Chain Analysis Method Abstract With the lasting rapid and healthy development of our economy, our country has become the second largest oil consumption country in the world, only less than America and undoubtedly oil is as important to our economy as the rain and dew to flowers and the wind to wing. With the fluctuation of international oil price, people pay more and more attention to the explotation cost. In one hand for adapting to the drastic competition, every oil company wishes to obtain the advantage in the cost, and in the other hand the traditional cost management has lost the ability to fulfill the demand in new environment, it can neither offer exact cost information nor give correlative support to make decision. This dissertation introduces the value chain analyzing means of strategy management to the oil development cost’s management, excepting to provide a feasible and efficient scheme to cut the cost. The dissertation can divide into five parts which are mainly analyzing and discussing the cost management of oil development through the value chain analysis expecting to take a role as a beginner to the revolution of cost management. This paper is divided into five departments, we analyse and dissertate the cost management of the explotation enterprise with the value chain analysis and we hope this analysis is useful to the innovation of the cost management. Key words: value chain analysis; inner value chain; industry value chain; value chain of competitor目 录 摘 要 I Abstract II 目 录 III 第1章 引 言 1 1.1选题意义 1 1.2价值链分析研究综述 2 1.3研究内容及方法概述 4 第2章 价值链及价值链成本分析概述 6 2.1价值链的概念和种类 6 2.2价值链成本分析内容及方法 8 2.3价值链成本管理的程序 10 2.4价值链分析在战略成本管理中的应用依据 11 第3章 采油企业价值链及价值链成本管理分析 13 3.1采油企业行业价值链分析 13 3.2采油企业内部价值链分析 18 3.3竞争对手价值链分析 24 3.4采油企业价值链成本管理分析 27 3.5影响价值链成本管理效果的相关问题分析 36 第4章 采油企业价