我国石油企业成本控制分析与研究

范文编号:CW192  范文字数:11328,页数:17

我国石油企业成本控制分析与研究
摘  要
 成本管理是企业管理的核心，对于石油企业来说，成本投资多、风险大、固定成本高，加上其他影响因素，所以成本控制问题对石油企业来说至关重要。此外，国际政治经济形势对石油产品价格影响很大，石油产品价格具有很大的不确定性，努力降低成本是石油企业提高国际竞争力的重要举措，也是国内外石油企业的共同选择。为了适应市场竞争的需要，石油企业必须在深化企业改革，转换经营机制，加强企业管理上见到真效，大幅度降低生产成本。这就要求石油企业必须从市场出发，按价值规律办事，切实转变观念，真正做到面向市场。
 本文针对这一问题进行研究，首先对当前我国石油企业成本控制存在的问题进行了分析；其次，对石油企业成本控制存在问题的原因进行了分析，涉及到石油企业成本控制的特点，企业的管理机制以及在具体做法上难以适应成本控制需求等；最后，针对石油企业成本控制存在问题，进行成本控制机制的建设对策研究。
 
 关键词：石油企业 成本控制 问题 措施
 
 范文类型：应用型                 

The analysis and research about cost control of chinese oil companies
ABSTRACT
 Cost management is the core of enterprise management, for the chinese oil companies, it costs much, risk investment, fixed costs are high, add other influencing factors, so the cost control problem of chinese oil companies is very important. In addition, the international political and economic situation of oil product price impact, the prices of oil products with large uncertainty and strive to reduce costs is oil enterprise to improve the international competitiveness, but also is the important measure oil companies of common choice. In order to adapt to the requirements of market competition, oil companies must in deepening enterprise reform, transforming the management mechanism, strengthen enterprise management on see the real effect, greatly reduce the production cost. This requires the oil companies must start from the market, according to the law of value and other change concept, accomplish truly facing market.
 This paper studies the current of our country, first of the oil companies cost control existing problems are analyzed, Secondly, for the oil companies cost control problems, this paper analyses the reasons involves the oil companies cost control characteristics, enterprise management mechanism and the specific practices in difficult to adapt the cost control requirements, etc; Finally, in view of the oil companies are cost control problems, the construction cost control mechanism countermeasures.
 
Key words: Oil companies,Cost control ,Question ,Measures

Type of the thesis: Applied

目录
1绪论 1
 1.1研究背景 1
 1.2国内外研究现状 1
 1.2.1国内外研究现状 1
 1.2.2 国外研究现状 2
 1.3研究意义 3
 1.4研究思路 3
2我国石油企业成本控制的现状及特点 4
 2.1我国石油企业成本控制的现状 4
 2.2我国石油企业成本控制的特点 4
3我国石油企业成本控制存在的问题即面临的挑战 6
 3.1成本控制观念落后 6
 3.2成本控制范畴过窄 6
 3.3石油企业成本控制信息不对称 6
4对我国石油企业成本控制的对策建议 8
 4.1改变落后的成本控制观念 8
 4.1.1 要牢固树立经济效益观念 8
 4.1.2 要牢固树立市场竞争观念 8
 4.1.3 牢固树立投资回报的观念 8
 4.2借鉴国外先进经验，拓宽成本管理范围 9
 4.3采取一定的措施保证成本信息的准确性 9
5我国石油企业成本控制分析与研究—以中石化为例 10
 5.1中国石化集团公司概况 10
 5.2内部成本控制存在的问题 10
 5.3中国石化集团公司改善成本控制的思考 11
6 结束语 12
参考文献 13
致  谢 14

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