我國(guó)石油企業(yè)成本控制分析與研究

論文編號(hào):CW192  論文字?jǐn)?shù):11328,頁(yè)數(shù):17

我國(guó)石油企業(yè)成本控制分析與研究
摘  要
 成本管理是企業(yè)管理的核心，對(duì)于石油企業(yè)來(lái)說(shuō)，成本投資多、風(fēng)險(xiǎn)大、固定成本高，加上其他影響因素，所以成本控制問(wèn)題對(duì)石油企業(yè)來(lái)說(shuō)至關(guān)重要。此外，國(guó)際政治經(jīng)濟(jì)形勢(shì)對(duì)石油產(chǎn)品價(jià)格影響很大，石油產(chǎn)品價(jià)格具有很大的不確定性，努力降低成本是石油企業(yè)提高國(guó)際競(jìng)爭(zhēng)力的重要舉措，也是國(guó)內(nèi)外石油企業(yè)的共同選擇。為了適應(yīng)市場(chǎng)競(jìng)爭(zhēng)的需要，石油企業(yè)必須在深化企業(yè)改革，轉(zhuǎn)換經(jīng)營(yíng)機(jī)制，加強(qiáng)企業(yè)管理上見到真效，大幅度降低生產(chǎn)成本。這就要求石油企業(yè)必須從市場(chǎng)出發(fā)，按價(jià)值規(guī)律辦事，切實(shí)轉(zhuǎn)變觀念，真正做到面向市場(chǎng)。
 本文針對(duì)這一問(wèn)題進(jìn)行研究，首先對(duì)當(dāng)前我國(guó)石油企業(yè)成本控制存在的問(wèn)題進(jìn)行了分析；其次，對(duì)石油企業(yè)成本控制存在問(wèn)題的原因進(jìn)行了分析，涉及到石油企業(yè)成本控制的特點(diǎn)，企業(yè)的管理機(jī)制以及在具體做法上難以適應(yīng)成本控制需求等；最后，針對(duì)石油企業(yè)成本控制存在問(wèn)題，進(jìn)行成本控制機(jī)制的建設(shè)對(duì)策研究。
 
 關(guān)鍵詞：石油企業(yè) 成本控制 問(wèn)題 措施
 
 論文類型：應(yīng)用型                 

The analysis and research about cost control of chinese oil companies
ABSTRACT
 Cost management is the core of enterprise management, for the chinese oil companies, it costs much, risk investment, fixed costs are high, add other influencing factors, so the cost control problem of chinese oil companies is very important. In addition, the international political and economic situation of oil product price impact, the prices of oil products with large uncertainty and strive to reduce costs is oil enterprise to improve the international competitiveness, but also is the important measure oil companies of common choice. In order to adapt to the requirements of market competition, oil companies must in deepening enterprise reform, transforming the management mechanism, strengthen enterprise management on see the real effect, greatly reduce the production cost. This requires the oil companies must start from the market, according to the law of value and other change concept, accomplish truly facing market.
 This paper studies the current of our country, first of the oil companies cost control existing problems are analyzed, Secondly, for the oil companies cost control problems, this paper analyses the reasons involves the oil companies cost control characteristics, enterprise management mechanism and the specific practices in difficult to adapt the cost control requirements, etc; Finally, in view of the oil companies are cost control problems, the construction cost control mechanism countermeasures.
 
Key words: Oil companies,Cost control ,Question ,Measures

Type of the thesis: Applied

目錄
1緒論 1
 1.1研究背景 1
 1.2國(guó)內(nèi)外研究現(xiàn)狀 1
 1.2.1國(guó)內(nèi)外研究現(xiàn)狀 1
 1.2.2 國(guó)外研究現(xiàn)狀 2
 1.3研究意義 3
 1.4研究思路 3
2我國(guó)石油企業(yè)成本控制的現(xiàn)狀及特點(diǎn) 4
 2.1我國(guó)石油企業(yè)成本控制的現(xiàn)狀 4
 2.2我國(guó)石油企業(yè)成本控制的特點(diǎn) 4
3我國(guó)石油企業(yè)成本控制存在的問(wèn)題即面臨的挑戰(zhàn) 6
 3.1成本控制觀念落后 6
 3.2成本控制范疇過(guò)窄 6
 3.3石油企業(yè)成本控制信息不對(duì)稱 6
4對(duì)我國(guó)石油企業(yè)成本控制的對(duì)策建議 8
 4.1改變落后的成本控制觀念 8
 4.1.1 要牢固樹立經(jīng)濟(jì)效益觀念 8
 4.1.2 要牢固樹立市場(chǎng)競(jìng)爭(zhēng)觀念 8
 4.1.3 牢固樹立投資回報(bào)的觀念 8
 4.2借鑒國(guó)外先進(jìn)經(jīng)驗(yàn)，拓寬成本管理范圍 9
 4.3采取一定的措施保證成本信息的準(zhǔn)確性 9
5我國(guó)石油企業(yè)成本控制分析與研究—以中石化為例 10
 5.1中國(guó)石化集團(tuán)公司概況 10
 5.2內(nèi)部成本控制存在的問(wèn)題 10
 5.3中國(guó)石化集團(tuán)公司改善成本控制的思考 11
6 結(jié)束語(yǔ) 12
參考文獻(xiàn) 13
致  謝 14