特高含水期采油厂战略成本控制研究
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摘要
随着经济全球化和国际间竞争的日益加剧,企业经营环境发生了重大变化,石油企业必须适应环境变化,及时调整自己的发展战略,提升国际竞争力。成本是企业生产经营状况的综合反映,企业各项工作的成果都能在成本上得以体现。成本的高低直接影响企业的各项经营指标,决定着企业的市场竞争能力。而影响竞争成本的核心是企业的战略成本,并非传统的经营成本。如果我国石油企业不彻底改变思想观念,寻求降低成本的有效途径和措施,最终将在激烈的市场竞争中陷于被动直至被淘汰。经过几十年的勘探开发,我国大部分主力油田已相继进入中后期开采阶段,特别是进入特高含水期后,油气开采及集输处理的难度越来越大。如何加强成本控制,完成生产任务并保持可持续发展,已成为特高含水期采油厂发展的瓶颈。因此,特高含水期采油厂必须加强战略成本管理方面的理论研究与实践探索,从战略高度实施成本控制,保证成本的持续性降低。
期望以战略成本控制理论为基础,结合特高含水期采油厂的实际,运用SWOT分析法从其战略定位分析入手确立低成本控制战略,进而通过价值链分析明确了成本控制的重点,以实现价值链的整体优化,通过成本动因分析找到了成本控制的依据和方向,为把资源费用分配到作业提供理论依据,在总体上把握影响成本因素的同时,基于特高含水期采油厂的业务流程利用作业成本控制理论设计了以作业为基础的作业成本控制程序,同时进行了相应的实证分析,从而保证其低成本控制战略的有效实施,增强其核心竞争力。
With economic globalization and international competition growing, the business environment has undergone major changes. The oil companies must be adapt to environmental changes and timely adjust their development strategies, and enhance international competitiveness. Cost is the comprehensive reflection of the situation of production and operation. All of the results of the enterprises working will be reflected in the cost. The level of the cost directly impacts on the various operating targets of enterprises, and determines their market competitiveness. And the core of impacting the cost competition is their strategic cost not the traditional operating costs. If China's petroleum enterprises do not completely change ideas and seek an effective way and measure to reduce costs, they will eventually be passive in fierce competition in the market until be eliminated. After decades of exploration and development, most major oil fields have entered the middle and latter stage of mining. Especially in the ultra-high water cut stage, the mining and oil and gas gathering deal with the growing difficulty. The development bottleneck of oil picking factory in ultra-high water cut stage is how to strengthen cost control, to complete production tasks and to maintain its sustainable. Therefore, oil picking factory in ultra-high water cut stage urgently must strengthen strategic cost management in the theoretical study and practical exploration, from the strategic height of the implementation of cost control to ensure the sustainability of the lower cost.
Based on the strategic cost control theory, with the oil picking factory in ultra-high water cut stage of its own real situation, this paper expects to apply SWOT analysis to establish low-cost control strategy from the analysis of the strategic positioning. Then through the value chain analysis, clear the focus on cost control, in order to achieve the overall value chain optimization, through cost driver analysis, find the basis and direction for cost control, in order to provide a theoretical basis for the resources allocated to operating costs. In general, grasp the impact of cost factors at the same time, based on the business processes of oil picking factory in ultra-high water cut stage, using operating cost control theory, design the operating cost control procedures based on cost, and a corresponding empirical analysis to ensure the effective implementation of its low-cost control strategies, enhance their core competitiveness.
期望以战略成本控制理论为基础,结合特高含水期采油厂的实际,运用SWOT分析法从其战略定位分析入手确立低成本控制战略,进而通过价值链分析明确了成本控制的重点,以实现价值链的整体优化,通过成本动因分析找到了成本控制的依据和方向,为把资源费用分配到作业提供理论依据,在总体上把握影响成本因素的同时,基于特高含水期采油厂的业务流程利用作业成本控制理论设计了以作业为基础的作业成本控制程序,同时进行了相应的实证分析,从而保证其低成本控制战略的有效实施,增强其核心竞争力。
With economic globalization and international competition growing, the business environment has undergone major changes. The oil companies must be adapt to environmental changes and timely adjust their development strategies, and enhance international competitiveness. Cost is the comprehensive reflection of the situation of production and operation. All of the results of the enterprises working will be reflected in the cost. The level of the cost directly impacts on the various operating targets of enterprises, and determines their market competitiveness. And the core of impacting the cost competition is their strategic cost not the traditional operating costs. If China's petroleum enterprises do not completely change ideas and seek an effective way and measure to reduce costs, they will eventually be passive in fierce competition in the market until be eliminated. After decades of exploration and development, most major oil fields have entered the middle and latter stage of mining. Especially in the ultra-high water cut stage, the mining and oil and gas gathering deal with the growing difficulty. The development bottleneck of oil picking factory in ultra-high water cut stage is how to strengthen cost control, to complete production tasks and to maintain its sustainable. Therefore, oil picking factory in ultra-high water cut stage urgently must strengthen strategic cost management in the theoretical study and practical exploration, from the strategic height of the implementation of cost control to ensure the sustainability of the lower cost.
Based on the strategic cost control theory, with the oil picking factory in ultra-high water cut stage of its own real situation, this paper expects to apply SWOT analysis to establish low-cost control strategy from the analysis of the strategic positioning. Then through the value chain analysis, clear the focus on cost control, in order to achieve the overall value chain optimization, through cost driver analysis, find the basis and direction for cost control, in order to provide a theoretical basis for the resources allocated to operating costs. In general, grasp the impact of cost factors at the same time, based on the business processes of oil picking factory in ultra-high water cut stage, using operating cost control theory, design the operating cost control procedures based on cost, and a corresponding empirical analysis to ensure the effective implementation of its low-cost control strategies, enhance their core competitiveness.
引文
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[11] 焦跃华.现代企业成本控制战略研究[M].北京:经济科学出版社.2001
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[13] 康玉梅.战略成本控制模式探讨[J].长江大学学报(社会科学版),2006(1)
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[16] 谭红霞,崔子龙.企业战略成本控制的基本理念[J].中国市场,2006(41)
[17] [美]汤姆森·斯通克兰德著,段盛华等译.战略管理[M].北京大学出版社,2000:135～138
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[25] 徐志勇.关于石油企业降低原油成本的思考[J].内蒙古石油化工,2006,(03):43～ 45
[26] 中国石油石化产业经济研究年度报告[R].北京:中国石化咨询公司,2005.
[27] 刘平洋.中国石油工业国际竞争力的差距及提升对策[J].企业经济,2003,(10):38～40
[28] 秦菁.中国石油企业国际化经营的 SWOT 分析[J].中国石油和化工经济分析,2007,(17): 45～49
[29] 荀常柱,伦昕义.国内外大型石油公司竞争力比较[J].化工技术经济,2004(4):1～6
[30] 张立凡,巩在武.我国石油企业的竞争环境及竞争战略分析[J]中国石油大学学报(社会科学版),2006,(4):12～15
[31] 李海东,邵得华.重组改制后采油厂面临的困难及其对策[J].技术与市场,2005,(04):46～47
[32] 赵玺玉,李宏勋.提升竞争力:中国石油企业参与国际竞争必须解决的重大课题[ J].石油大学学报:社会科学版, 2003,19(4):32～37
[33] 王宇奇.中国石油工业的国际竞争力对比分析[J].工业技术经济, 2002,(4):52～55
[34] 董秀成.国际石油竞争环境与中国石油工业发展战略[J].中国石油和化工经济分析,2004,(22):16～19
[35] Shank John K, GOVINDARAJAN Vijay. Strategic cost Management～the new tool for competitive advantage[M]. New York:The Free Press, 1993.
[36] Shank John K, GOVINDARAJAN Vijay. Handbook of cost Management:strategic cost Management and the value chain[M]. New York: Warren Gorham & LaM-ont,1991.
[37] 李彦君.浅谈石油企业降低生产成本的途径[J].经济师,2005,(09):282～283
[38] 余宝红.石油企业需要战略成本管理[J].中国石油企业,2004,(3):87～89
[39] 张军.采油厂价值链分析[J].价值工程,2006,(04):51～53
[40] 安皓昱.战略成本动因与企业成本决策[J].合作经济与科技.2005,(17):16～17
[41] 赵昱珊,黄棱.战略成本管理中的成本动因分析[J].商场现代化.2005,(07):77～78
[42] 徐博.破解油地关系困境[J].中国石油石化.2006,(10):28～29
[43] 王政力.战略成本动因分析及应用研究[D].大连:东北财经大学,2005.
[44] 冯红霞,曾唯一,幕庆涛.国内外油气成本对比分析和油田成本控制方法探讨[J].石 油化工技术经济.2002,(4):21～23
[45] 李晗.成本动因理论框架研究[D].长沙:湖南大学,2006.
[46] 徐卓.辽河油田原油生产成本控制研究[D].大连:大连理工大学,2003.
[47] 万寿义,王政力.战略成本动因分析的应用模式研究[J].上海立信会计学院学报. 2006,(5):10～16
[48] 孙玉琴,林蕾.作业成本法的发展及实际应用[J] .时代经贸(理论版).2007,(55): 81～85
[49] 岑玢.成本动因的理论及应用研究[D].天津:河北工业大学,2005.
[50] 生艳梅.以作业为基础的企业成本控制系统设计[D].哈尔滨:哈尔滨商业大学,2007.
[51] 刘毅军,房建昱,魏志刚.作业管理基础的油气开发成本控制探讨[J].石油大学学报 (社会科学版).1999,(01):28～31
[2] 安同良,杨羽云.易发生价格竞争的产业特征及企业策略[J].经济研究,2002,(6).
[3] 陈淮.对我国石油走出去的战略设想.中国能源信息网论文, www.11000.energy-china.coM/energy/thesis.
[4] 赵寿森, 李文兴.我国石油开采业战略成本管理理论体系的构建[J].生产力研究,2006,(5): 177～179
[5] 马颖,宋华锋.石油企业推行战略成本管理初探[J] .前沿 ,2006,(04)
[6] 张芹秀,钟明鑫.我国石化企业降低成本的战略性思考[J] .经济与社会发展,2005,(1)
[7] 高勋,赵连峰.战略联盟伙伴关系管理的难点及方法[J] .科技创业月刊,2005,(1).
[8] 迈克尔·波特著,陈小悦译.竞争优势[M].北京:华夏出版社,1997,235～236
[9] 夏宽云.战略成本管理[M].上海:立信会计出版社,2000.45～46
[10] 陈轲.企业战略成本管理研究[M].北京:中国财政经济出版社,2001
[11] 焦跃华.现代企业成本控制战略研究[M].北京:经济科学出版社.2001
[12] 胡守忠.需求链的战略成本控制及方法[J].财经论丛,2001(5)
[13] 康玉梅.战略成本控制模式探讨[J].长江大学学报(社会科学版),2006(1)
[14] 杨小庆.基于价值链分析的战略成本控制方法研究[J].全国商情(经济理论研究),2006
[15] 剑桥能源研究会.全球石油趋势.中国石化集团公司经济技术研究院,2002:23.
[16] 谭红霞,崔子龙.企业战略成本控制的基本理念[J].中国市场,2006(41)
[17] [美]汤姆森·斯通克兰德著,段盛华等译.战略管理[M].北京大学出版社,2000:135～138
[18] 韩德昌.公司战略管理[M].山西经济出版社,1999:177
[19] 弗雷德·R·戴维著,李克宁译.战略管理[M].经济科学出版社,1998:209
[20] John K Shank & Vijay Govidavijan ,Strategic Cost Management and It's Value-chaining Hand book of Cost Management
[21] James M .reeve Readings and Issues in cost ManageMent,1997:417
[22] 赵立三.关于成本动因的理论探讨[J].会计研究,1998,(6)
[23] 夏宽云.战略成本管理[M].上海:立信会计出版社,2000:124～126
[24] Bing Chen, Xiaoping Liu, Shaocheng Tong. Science Direct[J].CHAOS SOLITONS & Fractals.2006,(10):1683～1688
[25] 徐志勇.关于石油企业降低原油成本的思考[J].内蒙古石油化工,2006,(03):43～ 45
[26] 中国石油石化产业经济研究年度报告[R].北京:中国石化咨询公司,2005.
[27] 刘平洋.中国石油工业国际竞争力的差距及提升对策[J].企业经济,2003,(10):38～40
[28] 秦菁.中国石油企业国际化经营的 SWOT 分析[J].中国石油和化工经济分析,2007,(17): 45～49
[29] 荀常柱,伦昕义.国内外大型石油公司竞争力比较[J].化工技术经济,2004(4):1～6
[30] 张立凡,巩在武.我国石油企业的竞争环境及竞争战略分析[J]中国石油大学学报(社会科学版),2006,(4):12～15
[31] 李海东,邵得华.重组改制后采油厂面临的困难及其对策[J].技术与市场,2005,(04):46～47
[32] 赵玺玉,李宏勋.提升竞争力:中国石油企业参与国际竞争必须解决的重大课题[ J].石油大学学报:社会科学版, 2003,19(4):32～37
[33] 王宇奇.中国石油工业的国际竞争力对比分析[J].工业技术经济, 2002,(4):52～55
[34] 董秀成.国际石油竞争环境与中国石油工业发展战略[J].中国石油和化工经济分析,2004,(22):16～19
[35] Shank John K, GOVINDARAJAN Vijay. Strategic cost Management～the new tool for competitive advantage[M]. New York:The Free Press, 1993.
[36] Shank John K, GOVINDARAJAN Vijay. Handbook of cost Management:strategic cost Management and the value chain[M]. New York: Warren Gorham & LaM-ont,1991.
[37] 李彦君.浅谈石油企业降低生产成本的途径[J].经济师,2005,(09):282～283
[38] 余宝红.石油企业需要战略成本管理[J].中国石油企业,2004,(3):87～89
[39] 张军.采油厂价值链分析[J].价值工程,2006,(04):51～53
[40] 安皓昱.战略成本动因与企业成本决策[J].合作经济与科技.2005,(17):16～17
[41] 赵昱珊,黄棱.战略成本管理中的成本动因分析[J].商场现代化.2005,(07):77～78
[42] 徐博.破解油地关系困境[J].中国石油石化.2006,(10):28～29
[43] 王政力.战略成本动因分析及应用研究[D].大连:东北财经大学,2005.
[44] 冯红霞,曾唯一,幕庆涛.国内外油气成本对比分析和油田成本控制方法探讨[J].石 油化工技术经济.2002,(4):21～23
[45] 李晗.成本动因理论框架研究[D].长沙:湖南大学,2006.
[46] 徐卓.辽河油田原油生产成本控制研究[D].大连:大连理工大学,2003.
[47] 万寿义,王政力.战略成本动因分析的应用模式研究[J].上海立信会计学院学报. 2006,(5):10～16
[48] 孙玉琴,林蕾.作业成本法的发展及实际应用[J] .时代经贸(理论版).2007,(55): 81～85
[49] 岑玢.成本动因的理论及应用研究[D].天津:河北工业大学,2005.
[50] 生艳梅.以作业为基础的企业成本控制系统设计[D].哈尔滨:哈尔滨商业大学,2007.
[51] 刘毅军,房建昱,魏志刚.作业管理基础的油气开发成本控制探讨[J].石油大学学报 (社会科学版).1999,(01):28～31