我国石油开采业战略成本管理研究.docVIP

哈尔滨石油学院本科生毕业设计（论文） PAGE PAGE II 摘 要 石油行业是关系到国家经济命脉的行业，更加是我国的支柱产业。在新的时代背景下，提高石油开采业的竞争力显得尤为重要，而实施战略成本管理则是其基本途径。我国石油开采业既面临前所未有的发展机遇，更面临严峻挑战，必须有效地实施低成本发展战略，努力提高竞争力。以“水平法”预算为核心的目标成本管理模式，虽然初步抑制了开采成本的上升势头，但是其管理效率低下，影响我国石油开采业的盈利水平。因此，通过分析我国石油开采业现行的成本管理模式及借鉴国内外石油开采企业的成本管理理念，创新性地构建了符合我国国情的战略成本管理理论体系，解决了当前传统成本管理存在的问题，为我国石油开采业完善成本管理体制、提升竞争力提供一套全新的思路与方法。 关键词： 石油开采企业；战略成本管理；成本动因 Abstract Related to the oil industry is the lifeline of national economy sectors, and more is China’s pillar industries. In the new era, improving the competitiveness of the oil industry is particularly important, and the implementing of strategic cost management is the basic way. Development of China’s oil industry is facing unprecedented opportunities, but also faces serious challenges; we must speed up the reform, reorganization and transformation of the basis of cost-effective implementation of development strategy, efforts to improve competitiveness. “Horizontal methods” budget, as the core of target cost management, although the initial cost of mining the same upward trend, but its inefficient management, short-term serious, has affected our level of oil industry profitability and long-term development. Therefore, this paper theoretical methods of strategic cost management knowledge as a starting point for the current problems of traditional cost management, through the analysis of the current cost of oil industry management and the success of the oil industry from domestic and foreign strategic cost management experience, innovative China to build strategic oil industry cost management system, and carried out the corresponding application of innovation and research, to improve China’s oil industry cost management system, to enhance competitiveness in a new set of ideas and methods. Key words: the Oil Industry; Strategic Cost Management; Cost Driver 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc453414861 HYPERLINK \l _Toc453414863 1 绪论 PAGEREF _Toc453414863 \h 1 HYPERLINK \l _Toc453414864 1.