【作者】 杨素琴；

【导师】 刘广生；

【作者基本信息】 中国石油大学 ， 会计学， 2007， 硕士

【摘要】 近年来,油藏经营管理模式已成为国外石油公司高效开发油田、降低风险、提高投资效益的基本模式。我国石油公司也越来越重视油藏经营管理这一先进的管理模式。2002年中石化明确提出把油藏经营管理作为上游企业的主要经营模式。油藏经营管理模式的有效实施需要全面、系统、完善的成本管理与其相配套。全面成本管理是当代成本管理理论的新发展,通过全员、全过程、全环节、全方位的成本管理实现成本管理的全面性。本文主要研究了如何将全面成本管理与油田企业的油藏经营管理模式有机结合,实现资源合理利用和综合效益最大化的目标。本文共分为七个部分,第一部分前言,阐述论文的研究内容及意义;第二部分分析了油田企业成本管理的现状,并指出当前成本管理中存在的问题;第三部分系统介绍了全面成本管理的基本理论;第四部分探讨了油藏经营管理给油田企业带来的影响以及对成本管理提出的要求;第五部分是本文的重点,研究了新模式下油田企业全面成本管理体系的构建;第六部分结论,总结全文。更多还原

【Abstract】 In present years, the mode of reservoir management has become basic pattern to efficiently exploit oilfield, reduce risk and improve investment return in foreign oil enterprise. Oil enterprises in our country gradually recognize the advantage of the mode of reservoir management. In 2002, SINOPEC definitely suggests that reservoir management will be main management mode in upper reaches enterprise. Effective implementation of reservoir management needs cost management which is all-around, systemic and perfect. Total cost management (TCM) is new development of the theory of cost management in present age. Through total personnel management, entire process management, total tache management and all-direction management, TCM carries out completeness.This article mainly study on how to combine TCM and reservoir management to achieve the goals that is reasonable use of resource and maximization of earnings. Seven segment in this article are stated for analyzing:Part I: The preface. This part elaborates the content and significance of this article.Part II: The analysis of the present situation of cost management in oilfield enterprise and pointing out the defect. Part III: The basic theory of TCM(Total Cost Management)Part IV: The analysis of the impact that reservoir management bring to oilfield enterprise and showing the need to cost managementPart V: The construction of the system that oilfield enterprise carry out TCM under new mode. This part is core of this article.Part VI: The conclusion.更多还原