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论文编号：	13779
作者编号：	2120202972
上传时间：	2023/3/10 15:53:46
中文题目：	Y采气厂成本预算管理研究
英文题目：	Research on Cost Budget Management of Y Gas Production Plant
指导老师：	梅丹
中文关键字：	油气生产企业；成本预算管理；作业基础预算
英文关键字：	Oil and Gas Producers;Cost Budget Management;Activity-Based Budgeting
中文摘要：	随着国际经济一体化趋势的日益发展，油气生产企业愈发面临着国内外市场竞争激烈加剧、探明储量开采难度加大、油气产量逐年递减、成本压力持续上涨等问题，这些问题无一不向企业的经营管理提出了更高要求，同时也向企业发起了更大挑战。成本预算管理是指企业从自身生产特点和经营实际出发，对于成本在预算编制、预算执行、预算考核等方面开展的管理和控制活动。对于企业而言，成本预算管理既是关乎于成本控制的先进管理体系，也是财务管理工作的重要组成部分。有效开展成本预算管理活动有利于企业摆脱经营困境，提高管理效率，改善管理质量，增强核心竞争能力。成本预算管理是企业生产经营管理的重中之重，保证其工作的有效运行是帮助油气生产企业实现经济效益和社会效益最大化目标的重要手段。 本文以Y采气厂这一个独立的成本中心作为研究对象，在理解相关基础理论和阅读国内外研究文献的基础上，深入分析了采气厂成本预算管理工作的现状，指出了工作中存在的各种问题，如成本预算编制方法流程不合理、成本预算执行不到位、成本预算考核奖惩不具体。据此，针对性提出了采用作业基础预算编制方法并且深化上下结合编制流程，建立成本预算预警系统、优化成本预算调整程序、完善成本预算分析制度，建立成本预算考核指标体系和考核奖惩制度的预算管理改进方法。为保障解决方案的顺利实施，本文提出了Y采气厂改进成本预算管理工作的保障措施，从提高成本预算管理意识、完善配套的制度管理、加强企业信息化管理方面分别进行阐述。 本文为现有理论基础上的应用性研究，对案例企业提高成本预算管理工作的质量和效率具有指导作用，同时也为同类型油气生产企业成本预算管理工作的实施和相关研究提供借鉴与启示。
英文摘要：	With the increasing development of the trend of international economic integration, oil and gas production enterprises are increasingly facing fierce competition in domestic and foreign markets, increasing difficulty in the exploitation of proven reserves, decreasing oil and gas production year by year, and rising cost pressures. These problems all put forward higher requirements for the operation and management of enterprises, and also launched greater challenges to enterprises. Cost budget management refers to the management and control activities carried out by enterprises in the aspects of budget preparation, budget execution and budget assessment based on their own production characteristics and operation realities. For enterprises, cost budget management is not only an advanced management system related to cost control, but also an important part of financial management. Effectively carrying out cost budget management activities is conducive to enterprises to get rid of business difficulties, improve the management efficiency, improve management quality, and increase core competitiveness. Cost budget management is the top priority of enterprise production and operation management, ensuring its effective operation is a significant means to help oil and gas production enterprises realize the goal of maximizing economic and social benefits. This paper takes an independent cost centre, Y Gas Production Plant, as the subject of this study. Based on the understanding of relevant basic theories, after reading domestic and foreign research literature, the paper deeply analyzes the current situation of cost budget management in Y gas production plant, and points out the various problems which exist in the cost budget management, such as the unreasonable process of cost budget preparation method, the inadequate control of cost budget execution, and the lack of specific rewards and punishments for cost budget assessment. According to this, it puts forward the budget management improvement method which adopts the activity-based budgeting method to compile and deepen the top-down combination preparation process, establishes the cost budget early warning system, optimizes the cost budget adjustment, improves the cost budget analysis system, and establishes the cost budget assessment index system and the assessment reward and punishment system. In order to ensure the smooth implementation of the solution, this paper proposes the safeguard measures to improve the cost budget management of Y gas production plant, which are expounded from the aspects of raising the awareness of cost budget management, perfecting the supporting system management and strengthening the enterprise information management. This paper is an applied research on the basis of existing theories, which has a guiding role in improving the quality and efficiency of cost budget management for case enterprises, and also provides reference and inspiration for the implementation and related research of cost budget management for similar oil and gas production enterprises.
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