基于油藏经营战略的采油厂成本管理模式创新研究
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摘要
油藏经营管理是当今国际石油行业中最流行的油田管理方式之一,同时也是我国油田企业积极探索的一项重要战略。随着经济全球化进程的加快,全球性的竞争愈演愈烈,油田企业为了适应越来越不确定的外部环境,逐渐将管理活动提高到战略层次。作为油公司的油气生产单位,采油厂原有的成本管理模式已逐渐不能适应企业战略的发展,因此,有必要对原有的成本管理模式进行创新,构建一种基于油藏经营战略的成本管理模式。
基于上述背景,本文首先对从我国采油厂成本管理的现状出发,指出采油厂成本管理改革的方向,进而对将要运用的油藏经营理论和成本管理方法进行了理论铺垫;在此基础上,提出了基于油藏经营战略的采油厂成本管理创新模式的框架,然后对框架中的具体问题进行了研究,最后提出了成本管理创新模式的应用思路和保障措施。
Reservoir management is one of the most popular managing mode in international oil industry, so is a kind of strategy of oil field enterprises in our country. Along with the accelerated process of economic globalization and increasingly fierce global competition, the oil field enterprises raise the management activity to the strategic level for adapting to more and more uncertain external environment of enterprises. As a workshop of oil field enterprise, the old cost management mode of oil production plant can not be seasoned with the strategy of group. Therefore, it is necessary to innovate the old mode and construct a new mode of cost management based on the reservoir management strategy.
According to the above-mentioned background, first of all, the paper introduces the actuality of cost management in oil production plant and point out the direction of innovation. Then it presents the theories of reservoir management and cost management. On the basis, we construct the frame of the innovative mode of cost management based on the reservoir management strategy, and study the material details of the frame. Finally, the paper proposes the ways and measures how to apply the innovative mode of cost management.
基于上述背景,本文首先对从我国采油厂成本管理的现状出发,指出采油厂成本管理改革的方向,进而对将要运用的油藏经营理论和成本管理方法进行了理论铺垫;在此基础上,提出了基于油藏经营战略的采油厂成本管理创新模式的框架,然后对框架中的具体问题进行了研究,最后提出了成本管理创新模式的应用思路和保障措施。
Reservoir management is one of the most popular managing mode in international oil industry, so is a kind of strategy of oil field enterprises in our country. Along with the accelerated process of economic globalization and increasingly fierce global competition, the oil field enterprises raise the management activity to the strategic level for adapting to more and more uncertain external environment of enterprises. As a workshop of oil field enterprise, the old cost management mode of oil production plant can not be seasoned with the strategy of group. Therefore, it is necessary to innovate the old mode and construct a new mode of cost management based on the reservoir management strategy.
According to the above-mentioned background, first of all, the paper introduces the actuality of cost management in oil production plant and point out the direction of innovation. Then it presents the theories of reservoir management and cost management. On the basis, we construct the frame of the innovative mode of cost management based on the reservoir management strategy, and study the material details of the frame. Finally, the paper proposes the ways and measures how to apply the innovative mode of cost management.
引文
[1] 王建华,赵振智等.油气开采企业成本控制与预算管理.第一版.北京:石油工业出版社,2001:22-31
[2] 蒙立元,姚弋红.新竞争环境下的成本管理.经济论坛,2005(15):114-115
[3] 杜志敏,谢丹等.现代油藏经营管理.西南石油学院学报,2002;第 24 卷(1):1-4,7
[4] 梁保升,杜志敏.油藏经营优化决策模式研究.西南石油学院学报,2002;第 24 卷(1):15-17,27
[5] 王化成.全面预算管理.第一版.北京:中国人民大学出版社,2004:14-18
[6] 王开军.战略成本管理在我国企业的应用研究.[硕士学位论文],沈阳农业大学,沈阳:2005
[7] 常龙.基于平衡计分卡的战略预算管理研究.油气田地面工程,2004;第 23 卷(12):8-9
[8] 张志友,连兴杰等.采油企业成本管理.第一版.山东东营:中国石油大学出版社,2005:82-84
[9] 李济东,赵振智等.油气开采企业成本预算管理研究.第一版.山东东营:石油大学出版社,2005:127-131
[10] 爱德华·布洛克等.战略成本管理.王斌等译.第二版.北京:人民邮电出版社,2005:615-617
[11]顾琴轩.绩效管理.第一版.上海:上海交通大学出版社,2006:125-136
[12] 汪传正.战略管理会计在企业中的应用.经济论坛,2005(5):109-111
[13] 罗伯特·贝尔等.成本管理系统设计.陈良华等译.第一版.北京:中国人民大学出版社,2003
[14] 詹姆斯·A·布里姆森等.作业成本预算.许燕译.第一版.北京:经济科学出版社,2006
[15] 陈良.战略成本管理的理念及其运用.现代经济探讨,2004(11):62-64
[16] 焦跃华.现代企业成本控制战略研究.第一版.北京:经济科学出版社,2001
[17] 李江萍等.战略成本规划.第一版.上海:立信会计出版社,2003
[18] Thakur G C. Reservoir management : A synergistic approach. SPE permian basin oil and gas recovery conference,Midland,Texas,March 8 – 9,SPE 20138,1990
[19] Satter A and Thakur G C.Integrated Petroleum Reservoir Management.Penn Well Books.Tulsa,OK(1994)
[20] Cooper,R and Kaplan,R S.The Design of Cost Management Systems.Prentice-Hall International Editions,1991
[22] Morrow M and Connolly T . Practical Problems of Implementing ABC.Accountancy,January 1994
[23] Cooper R . Implementing an Activity-based Costing System.Journal of Cost Management,Vol.4,No.1,1990
[2] 蒙立元,姚弋红.新竞争环境下的成本管理.经济论坛,2005(15):114-115
[3] 杜志敏,谢丹等.现代油藏经营管理.西南石油学院学报,2002;第 24 卷(1):1-4,7
[4] 梁保升,杜志敏.油藏经营优化决策模式研究.西南石油学院学报,2002;第 24 卷(1):15-17,27
[5] 王化成.全面预算管理.第一版.北京:中国人民大学出版社,2004:14-18
[6] 王开军.战略成本管理在我国企业的应用研究.[硕士学位论文],沈阳农业大学,沈阳:2005
[7] 常龙.基于平衡计分卡的战略预算管理研究.油气田地面工程,2004;第 23 卷(12):8-9
[8] 张志友,连兴杰等.采油企业成本管理.第一版.山东东营:中国石油大学出版社,2005:82-84
[9] 李济东,赵振智等.油气开采企业成本预算管理研究.第一版.山东东营:石油大学出版社,2005:127-131
[10] 爱德华·布洛克等.战略成本管理.王斌等译.第二版.北京:人民邮电出版社,2005:615-617
[11]顾琴轩.绩效管理.第一版.上海:上海交通大学出版社,2006:125-136
[12] 汪传正.战略管理会计在企业中的应用.经济论坛,2005(5):109-111
[13] 罗伯特·贝尔等.成本管理系统设计.陈良华等译.第一版.北京:中国人民大学出版社,2003
[14] 詹姆斯·A·布里姆森等.作业成本预算.许燕译.第一版.北京:经济科学出版社,2006
[15] 陈良.战略成本管理的理念及其运用.现代经济探讨,2004(11):62-64
[16] 焦跃华.现代企业成本控制战略研究.第一版.北京:经济科学出版社,2001
[17] 李江萍等.战略成本规划.第一版.上海:立信会计出版社,2003
[18] Thakur G C. Reservoir management : A synergistic approach. SPE permian basin oil and gas recovery conference,Midland,Texas,March 8 – 9,SPE 20138,1990
[19] Satter A and Thakur G C.Integrated Petroleum Reservoir Management.Penn Well Books.Tulsa,OK(1994)
[20] Cooper,R and Kaplan,R S.The Design of Cost Management Systems.Prentice-Hall International Editions,1991
[22] Morrow M and Connolly T . Practical Problems of Implementing ABC.Accountancy,January 1994
[23] Cooper R . Implementing an Activity-based Costing System.Journal of Cost Management,Vol.4,No.1,1990