發(fā)布時(shí)間：2018-04-03 03:02

  本文選題：挖潛增效　切入點(diǎn)：單井成本　出處：《會(huì)計(jì)之友》2013年32期

【摘要】：當(dāng)前的市場(chǎng)競(jìng)爭(zhēng)是產(chǎn)品質(zhì)量和服務(wù)質(zhì)量的競(jìng)爭(zhēng),更是成本的競(jìng)爭(zhēng),只有不斷挖潛增效,精細(xì)成本管理才能實(shí)現(xiàn)"成本最優(yōu)化,利潤(rùn)最大化",才能確保油田科學(xué)持續(xù)發(fā)展。對(duì)于石油工程板塊特別是鉆井公司而言,單井收入是鉆井收入的主要來源,單井成本支出也是成本費(fèi)用支出的重要源頭,單井成本精細(xì)化管理的好壞,直接決定利潤(rùn)水平的高低,對(duì)公司整體效益具有至關(guān)重要的影響。近年來,黃河鉆井總公司緊緊圍繞管理局工作部署,始終將單井成本精細(xì)化管理作為成本控制的重中之重,在經(jīng)營(yíng)管理實(shí)踐過程中,大力推行"鉆井單井成本預(yù)算管理信息系統(tǒng)",在系統(tǒng)運(yùn)用過程中總結(jié)提煉出了集"預(yù)算、控制、分析、考核"于一體的"單井成本閉環(huán)精細(xì)管理模式",通過制定預(yù)算目標(biāo),加強(qiáng)成本過程控制管理,開展成本控制分析,從而實(shí)現(xiàn)預(yù)算考核目標(biāo),對(duì)做精成本管理、做細(xì)成本控制、做優(yōu)收支平衡具有重要的指導(dǎo)作用和推廣價(jià)值。
[Abstract]:The current market competition is the competition of product quality and service quality, but also the competition of cost. Only by constantly tapping potential and increasing efficiency, can fine cost management realize "cost optimization and profit maximization", and ensure the sustainable development of oilfield science.For petroleum engineering plates, especially drilling companies, single well income is the main source of drilling revenue, and single well cost expenditure is also an important source of cost expenditure.Directly determine the level of profit, the overall efficiency of the company has a crucial impact.In recent years, Huanghe drilling Corporation has been making the management of single well cost as the most important part of cost control. In the process of operation and management, the Huanghe drilling Company has been working closely around the management bureau.The "drilling single well cost budget management information system" has been vigorously implemented. In the process of application of the system, a "single well cost closed loop fine management model" has been summarized and refined, which integrates "budget, control, analysis and assessment", and through the formulation of budget objectives,Strengthen the cost process control management and carry out cost control analysis to achieve the budget assessment goal, which has an important guiding role and popularizing value for fine cost management, fine cost control and better balance of income and expenditure.
【作者單位】： 勝利石油管理局黃河鉆井總公司;
【分類號(hào)】：F426.22;F406.72

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