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论文编号：	12330
作者编号：	2120183077
上传时间：	2021/3/9 11:26:47
中文题目：	D采气厂成本预算管理研究
英文题目：	Research on Cost Budget Management of D Gas Production Plant
指导老师：	梅丹
中文关键字：	油气田;成本预算管理;预算管理改进
英文关键字：	Oil and Gas Field;Cost Budget Management;Budget Management improvements
中文摘要：	在全球经济环境一体化的背景下，油气生产企业面临着国内外经营环境的变化、油气商品产量的逐年递减、成本压力不断增大等问题，其对企业经营管理提出了更高的要求。成本预算管理作为企业经营管理工作的重要组成部分，油气田企业成本预算管理工作的良好运行将成为企业持续盈利及发展的重要手段。 以此为前提，本文针对D采气厂成本预算管理工作的现状进行分析，从预算编制、执行、考核和评价角度提出了工作中存在的问题，并提出对应的改进方法。从预算编制角度出发，本文提出了根据不同的成本费用特点采用不同的预算编制方法，在预算执行过程中采用上下结合的的管理模式以及健全预算分析报告制度、建立预算考核奖惩机制的预算管理改进方法。在后续配套保障措施中，从加强生产数据、成本费用数据计量的准确性和完善配套制度政策角度进行了论述。 本文是在现有理论基础上的应用性研究，具有如下创新点：通过根据成本费用项目的特点采用不同的预算编制方法、通过上下结合的预算管理流程替代原先自上而下的集权管理模式以及建立预算考核和奖惩制度对企业的成本预算管理方法进行了改进和革新，解决预算管理工作中出现的实际问题。依据D采气厂具体案例进行分析，将理论合理地运用到实践中，是对油气田企业成本预算管理工作地进一步探索。
英文摘要：	In the context of the integration of the global economic environment, oil and gas production companies are facing changes in the domestic and international operating environment, declining oil and gas commodity output year by year, and increasing cost pressures, which have put forward higher requirements for business management. Cost budget management is an important part of enterprise operation and management. The good operation of cost budget management of oil and gas field enterprises will become an important means of sustainable development and profitability of enterprises. On this premise, this article analyzes the current status of the cost budget management in the D gas production plant, and puts forward the existing problems in the work from the perspective of budget preparation, execution, assessment and evaluation, and proposes corresponding improvement methods. This paper proposes a budget improvement method that using different budget preparation methods according to different cost and expense characteristics from the perspective of budget preparation, adopting a combination of management models in the budget execution process, completing the budget analysis and reporting system. The paper will be discussed from the perspective of strengthening the accuracy of production data and cost data measurement and improving supporting system policies. This article is an applied research based on the existing theory, and has the following innovations: This paper adopts different budgeting methods according to the characteristics of cost items, replaces the original top-down centralized management model through the combined budget management process, and establishes a budget assessment and rewards and punishment system to improve the cost budget management methods of enterprises. Analyzing the specific case of the D gas production plant to apply the theory from rationally to practice, and the further explore of cost budget management in the oil and gas field enterprises.
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