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论文编号：	13258
作者编号：	2320190723
上传时间：	2022/6/9 14:34:03
中文题目：	Z油气公司成本预算管理研究
英文题目：	Research on Cost Budget Management of Z Oil and Gas Company
指导老师：	周宝源
中文关键字：	成本预算管理；成本预算编制；成本预算执行；成本预算考核
英文关键字：	Cost budget management；Cost budgeting；Cost budget implementation；Cost budget assessment
中文摘要：	摘要由于近两年低油价寒冬叠加新冠肺炎疫情影响，能源市场竞争日益激烈，企业通过各种手段加强成本管理是保证企业综合实力的必备要素。这其中预算管理水平在很大程度上影响了大型能源企业战略和决策的执行力、面对风险的抵抗力，体现了现代企业市场竞争能力。近年来，中央企业也开始了各项制度改革，大力开展各种模式的创新，改进工作方法，建立预算管理工作体系，对于企业资源配置的优化、运行效率的提高和风险管控能力加强等方面的作用日益凸显，也为中央企业快速稳定发展、做强做优做大提供了根本保证。案例企业Z油气公司始于1965年，成立于1999年，是大型上市中央企业下属区域公司，主要从事海上油气田勘探、开发、生产、管道储运及销售等业务，紧随着中央企业各项改革，现有的预算模式已经不能满足Z油气公司产业结构调整和内部资源整合的需要，为有效应对复杂形势，实现做强做优做大具有中国特色的能源企业，提升国际竞争能力，对于该企业预算管理研究成为必不可少的过程。本文通过全过程跟踪Z油气公司成本预算的编制方法、编制基础、编制过程、执行效果、考核指标，对Z油气公司成本预算管理问题进行研究，通过对Z油气公司预算编制、执行、考核过程中存在的未能紧密联系公司战略和预算、考评机制单一、预算填报模块不完善、预算组织机构不健全等方面的问题进行分析，以公司战略管理为着力点，提出优化解决方案，完善成本预算管理整个流程，为完善成本预算管理制度提出相应对的解决措施，促进企业高质量发展，成本预算管理是企业管理层在企业日常经营活动中控制企业的管理控制手段，其所具有的系统性特征可以对公司整体进行有效的成本控制，达到降本增效的目的，从而增加企业的利润和收入。为同行业提供借鉴基础。
英文摘要：	Due to the cold winter of low oil prices in the past two years and the impact of the COVID-19, the competition in the energy market is becoming increasingly fierce. Enterprises strengthen cost management through various means is a necessary element to ensure the comprehensive strength of enterprises. Among them, the level of budget management has a great impact on the execution of strategies and decisions of large energy enterprises and their resistance to risks, which reflects the market competitiveness of modern enterprises. In recent years, central enterprises have also started various system reforms, vigorously carried out innovation of various modes, improved working methods and established a budget management system, which has played an increasingly prominent role in the optimization of enterprise resource allocation, the improvement of operation efficiency and the strengthening of risk control ability, and also provided a fundamental guarantee for the rapid and stable development, strength, excellence and expansion of central enterprises The case enterprise Z oil and gas company, founded in 1965, is a regional company subordinate to a large listed central enterprise. It is mainly engaged in offshore oil and gas field exploration, development, production, pipeline storage, transportation and sales. Following various reforms of the central enterprise, the existing budget model can no longer meet the needs of Z oil and gas company's industrial structure adjustment and internal resource integration. In order to effectively deal with the complex situation, To strengthen, optimize and expand the energy enterprise with Chinese characteristics and enhance the international competitiveness, the research on the budget management of the enterprise has become an essential process. This paper studies the cost budget management of Z oil and gas company by tracking the preparation method, preparation basis, preparation process, implementation effect and evaluation indicators of Z oil and gas company's cost budget in the whole process. Through the problems existing in the preparation, implementation and evaluation process of Z oil and gas company's budget, which are not closely related to the company's strategy and budget, single evaluation mechanism, imperfect budget filling module Analyze the problems of imperfect budget organization, put forward optimization solutions, improve the whole process of cost budget management, put forward corresponding solutions to improve the cost budget management system, and promote the high-quality development of the enterprise. Cost budget management is the management and control means for the enterprise management to control the enterprise in the daily business activities of the enterprise, Its systematic characteristics can effectively control the overall cost of the company, achieve the purpose of reducing cost and increasing efficiency, and increase the profit and income of the enterprise. Provide reference basis for the same industry.
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