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论文编号：	14500
作者编号：	2120213438
上传时间：	2024/3/9 6:46:01
中文题目：	X石油化工企业产品成本预算管理研究
英文题目：	Research on Product Cost Budget Management of X Petrochemical Enterprise
指导老师：	王志红
中文关键字：	石油化工企业；产品成本；预算管理
英文关键字：	Petrochemical industry; Product cost; Budget management
中文摘要：	在受到新冠疫情与俄乌冲突等因素影响的全球经济环境背景下，石油化工企业面临着国内外经营环境与条件不断变化、成本费用压力不断增大等问题，这对企业的盈利能力、经营管理能力均提出了更高的要求。成本预算管理是企业经营管理工作的重要组成部分，良好运行产品成本的预算管理工作对石油化工企业保持持续盈利及发展是十分重要的。 X公司是一家位于华北北部的大型石油炼化一体企业，虽然已应用预算管理的方法进行成本控制，但是从预算管理组织结构到预算编制、执行、考核等各方面都仍有不足之处，如何完善产品成本预算管理体系，是X公司亟需解决的一大难题。 本文以X石油化工企业为研究对象，采用文献研究、案例分析的方法进行研究工作。文章首先对产品成本预算管理的相关文献进行了综述，介绍了产品成本预算与预算管理的相关理论，在此理论基础上，详细介绍了X石化企业经营情况与施行产品成本预算管理现状。然后，从X公司聚丙烯产品成本预算完成情况出发，针对各成本项目实际数与预算数的差异进行分析，总结了X公司预算管理工作不完善的问题及原因。接着，结合X公司的实际组织结构和化工行业生产特点等因素，针对存在的问题提出了对应的改进建议，以帮助 X公司进一步完善产品成本预算管理，提高企业效益。其中，本文主要创新点在于针对性地指出当前执行的年度预算更多地代表X公司利益，可能会损害下级单位利益而造成预算管理工作的上下脱节，并提出加强业财融合能力使预算编制更合理、改进考核体系等改进建议。文章最后进行了总结，指出了本文的不足之处，并期望能为其他化工企业的产品成本预算管理提供一些经验借鉴。
英文摘要：	In the context of the global economic environment affected by factors such as the COVID-19 epidemic and the Russia-Ukraine conflict, petrochemical companies are facing problems such as changing domestic and foreign operating environments and conditions, and increasing cost and expense pressures，which puts forward higher requirements for the profitability and operation and management capabilities of enterprises. Cost budget management is an important part of enterprise operation and management. Good operation of product cost budget management is very important for petrochemical enterprises to maintain sustained profitability and development. X Company is a large-scale integrated refining and petrochemical industry enterprise located in northern North China. Although budget management methods have been applied for cost control, there are deficiencies in all aspects from the budget management organizational structure to budget preparation, execution, and assessment. How to improve the product cost budget management system is an issue that X Company urgently needs to solve. This article takes X petrochemical enterprise as the research object, and uses the methods of literature research and case analysis to conduct research work. First, the article reviews the relevant literature on product cost budget management, and introduces the relevant theories of product cost budget and budget management. On this theoretical basis, the paper introduces the operating conditions of X petrochemical enterprise and its current situation of product cost budget management in detail. Then, starting from the completion of the cost budget of X company's polypropylene products, the difference between the actual number and the budgeted number of each cost item was analyzed, and the problems and reasons for the budget management of X company were summarized. Then, based on factors such as X Company's actual organizational structure and the production characteristics of the chemical industry, corresponding improvement plans address existing problems were put forward to help Company X further improve product cost budget management and improve corporate efficiency. Among them, the main innovation point of this article is to point out that the currently implemented annual budget represents the interests of X Company, which may harm the interests of lower-level units, resulting in the upper and lower levels of budget management coming apart and put forward suggestions for improvement such as strengthening industry-finance integration capabilities to make budget preparation more reasonable and improving the assessment system. Finally, the article concludes with a summary, points out the shortcomings of this article, and hopes to provide some experience and reference for the product cost budget management of other petrochemical industry enterprises.
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