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论文编号：	11526
作者编号：	2320170811
上传时间：	2020/4/15 13:24:09
中文题目：	S采油厂作业成本管理应用研究
英文题目：	Research on the Application of Activity-based Cost Management in S Oil Extraction Plant
指导老师：	梅丹
中文关键字：	采油厂；成本控制；作业成本管理；成本动因
英文关键字：	Oil extraction plant; Cost control; Activity-based costing management; Cost drivers
中文摘要：	采油厂是石油企业运作链条上的重要组成部分，担负着将原油从地下提升至地面，并进行初步的油气水分离的责任。由于油田开采时间不断增加，可采储量采出程度逐渐提高，采油难度日益增加，原油开采成本也逐年上升。为了油田的可持续发展，采油厂在保证产量的同时还要注重效益。S采油厂采用传统的成本核算方法，其生产成本的管理较为粗放，不能满足降低生产成本优化生产流程的需求。而作业成本法可以把产品成本经过作业同资源消耗联系起来，揭示成本形成的内在机制。先建立作业成本法核算体系，根据核算结果进行作业成本管理，使企业管理活动可以与成本控制有机地结合在一起。将资源消耗按作业进行归集，可以使管理者清晰地知道各项作业的资源消耗情况，明确管理方向，为提高管理效率，增强企业竞争能力提供了科学的方法论。 本文从作业成本法核算和管理有关理论的研究入手，结合S采油厂的生产情况和成本数据，通过分析成本管理现状，发现S采油厂现有成本管理方法的不足。在论证了作业成本管理在S采油厂应用的必要性与可行性后，分析采油厂生产中发生的成本，确认和计量各类资源耗费，建立资源库。通过梳理生产过程，将生产过程划分为各项作业，确定成本动因，把各资源库中的价值通过各作业中心计入产品成本中。最后，根据各项作业以及对不同资源的耗费情况进行作业成本管理。区分增值作业与不增值作业，关注重点作业，不断优化增值作业并最大限度的消除不增值作业。制定作业基础成本预算，与实际成本支出比较分析，并增加成本考核指标，全面提升成本管理水平。 同时，提高作业基础预算编制的科学性，结合标准成本法制定标准作业成本，保障作业成本管理的有效实施。
英文摘要：	The oil extraction plant is an important part of the oil company’s operating chain, which is responsible for lifting crude oil from the ground to the surface and separating oil, gas and water preliminarily. As the exploitation time increases, the recoverable reserves are falling, the difficulty and the cost of oil production increase both year by year. For the sustainable development of oil field, oil extraction plant should pay attention to benefit while ensuring production. Using the traditional cost accounting method, the production cost management of S oil extraction plant is extensive, which cannot meet the demand of reducing production cost or optimize the production process. Firstly, activity-based costing approach links product cost with resource consumption directly and reveals the internal mechanism of cost formation. Then, carrying out the activity-based costing management on the basis of establishing cost accounting system, which organically combines enterprise management activities with cost control. The resource consumption is collected according to the activity, so that the manager can clearly know the resource consumption of each activity and clear the management direction to provide scientific methodology for improving the efficiency of management and enhancing enterprise competitiveness. This paper starts from the research on the theory of accounting and management of activity-based costing, combining the production status and cost data of S oil extraction plant to find the shortcomings of existing cost management methods based on the analysis of its current situation. Demonstrate the necessity and feasibility of activity-based cost management in S oil extraction plant. Then, to confirm and measure the consumption of all resources and establish the resource databases, we should analyze the production cost of the oil extraction plant. After dividing the production process into various activities by sorting out the production process and determining the cost drivers, we can allocate product costs by distributing the value of each resource pool into activity centers. Finally, based on the activities and resource consumption, we should carry out the activity-based cost management. After distinguishing value-added activities and non-value-added activities, we should focus on vital activities, optimize the value-added activities continually and eliminate the non-value-added activities maximally. Prepare the budget of activity-based cost and compare it with actual cost，then add cost performance indicators to the existing performance appraisal system to improve the management level. At the same time, in order to make activity-based costing management work better, we will also improve the scientificity of budget and formulate the standard activity-based cost.
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