油田企业成本预算管理研究
摘要
改革开放以来,我国的经济飞速发展,传统的预算管理模式已经不能适应现代企业的发展,本文据此提出了成本预算管理是企业财务管理发展必然趋势的观点。尤其是在类似胜利油田这样的国有大型能源企业,随着企业经营环境和地质生产条件的不断变化,成本投入与产量要求的矛盾日益突出,使得企业生产经营管理的压力不断增大。尽管各采油企业近年来积极探索目标成本管理、油藏经营管理等方法的应用,初步遏制了成本不断上升的势头,但新形势对企业的生产经营管理提出了更高的要求;而采油企业现行的生产经营管理模式存在着投资成本预算编制及控制与生产业务管理相脱节的现象,造成油田区块投入产出效益评价不充分、配产指标(产量预算)缺乏科学性的问题,使预算管理在采油企业生产经营管理中的作用弱化。这就迫切需要采油企业建立科学有效的生产经营决策和预算评价预警机制,以实施生产经营的成本预算管理控制。在本文中就成本预算管理的特点、内容和编制等方面进行了探讨,回顾了我国预算管理的发展历程,以现代企业制度和信息化高速发展的现状为背景,着眼于现代企业的发展要求,并通过成本预算管理在油田企业的推广与应用,客观而又理性地分析了成本预算管理在企业实施的必要性。最后本文还对成本预算管理在今后的发展趋势进行了展望。
Since the reform and opening to the outside world, economy of our country develops at full speed. The pattern of tradition budget management already can not adapt to development of modern enterprise, the main body of a book accordingly manages the viewpoint being that enterprise financial control develops an inevitable trend having brought forward cost budget. Especially such as Shengli Oilfield, a state-owned large-scale energy enterprise, changing with the fact that the enterprise management environment and geology produce conditional ceaselessness, cost throws into and the contradiction that output demands lays stress on gradually, feasible enterprise production management control pressure enhances unceasingly. Enterprise has probed the method application such as target control of production cost , oil reserve management control in recent years actively despite of every extracts oil. The first step has kept cost within limits rising unceasingly tendency. Production management control has proposed that more highly demand of new circumstances to enterprise. But currently in the pattern of management the cost budget preparation and production management are out of joint each other .The oilfield enterprise throwing into output beneficial result piece (the budget appraising insufficiency, matching product index output) is short of the scientific problem. This requires that oilfield enterprise builds the mechanism producing managerial decision-making and budget appraising early warning having effect urgently, to put the managerial control producing the cost budget managing into practice. The characteristic aspect such as content and establishment that cost budget manages right away have carried out investigation and discussion , the course having recollected, has taken the current situation that modern enterprise system and information high speed develop as background , have had the desire for development in modern enterprise in mind, and by the fact that cost budget managing the extension in oil field enterprise and application , objective and analytical cost of reason budget as well managing necessity being put into effect in enterprise. The developing trend that budget manages on the days to come has carried out final main body of a book on cost looking into the distance.
Since the reform and opening to the outside world, economy of our country develops at full speed. The pattern of tradition budget management already can not adapt to development of modern enterprise, the main body of a book accordingly manages the viewpoint being that enterprise financial control develops an inevitable trend having brought forward cost budget. Especially such as Shengli Oilfield, a state-owned large-scale energy enterprise, changing with the fact that the enterprise management environment and geology produce conditional ceaselessness, cost throws into and the contradiction that output demands lays stress on gradually, feasible enterprise production management control pressure enhances unceasingly. Enterprise has probed the method application such as target control of production cost , oil reserve management control in recent years actively despite of every extracts oil. The first step has kept cost within limits rising unceasingly tendency. Production management control has proposed that more highly demand of new circumstances to enterprise. But currently in the pattern of management the cost budget preparation and production management are out of joint each other .The oilfield enterprise throwing into output beneficial result piece (the budget appraising insufficiency, matching product index output) is short of the scientific problem. This requires that oilfield enterprise builds the mechanism producing managerial decision-making and budget appraising early warning having effect urgently, to put the managerial control producing the cost budget managing into practice. The characteristic aspect such as content and establishment that cost budget manages right away have carried out investigation and discussion , the course having recollected, has taken the current situation that modern enterprise system and information high speed develop as background , have had the desire for development in modern enterprise in mind, and by the fact that cost budget managing the extension in oil field enterprise and application , objective and analytical cost of reason budget as well managing necessity being put into effect in enterprise. The developing trend that budget manages on the days to come has carried out final main body of a book on cost looking into the distance.
引文
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[2]赵振智.油气开采企业成本预算管理研究.石油大学出版社[M].2005.4.8-35
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[6]赵西卜.企业实施成本预算管理的几大误区.武汉工业大学出版社[M].2003.08.15-17
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[13]张国友,高彩虹.完善企业预算管理控制系统的思考.西安:西安交通大学出版社[M].2003.9.32-36
[14]谢获宝.企业预算管理研究.西安:西安石油学院出版社[M].2003.9.33
[15]John k.Shank & Vijay Govindarjan,Strtegjc Cost Management and ItsValue-Chain.in Handbook of Cost Management[J].15-16
[16]Al- Jibouri,Saad.Monitoring Systems and Effectiveness for Project Control in Construction International Journal of Project Management[J].2003.21(6).145-154
[17]Anbari,Frank T.Earned Value Project Management Method and Extensions.Project Management Journal[J].2003.34(4).12-23
[18]Wafa Alsakini.Proactive schedule management of industrial turnkey projects in developing countries.International Journal of Project Management[J].2004.22.75-87
[19]Zhang Yuan.Study and design on the dynamic management information system of construction project & cost.Journal of South China University of Technology[J].1995.23.177
[20]Corrigan,A.innovations in cost control of construction projects.National Conference Publication-Institution of Engineers,Australia[J].n 91 pt 16,1991.68-74
[21]孙光天.浅谈建立国有企业集团成本管理体系.财会月刊[J].1998.55-65
[22]范松林.标准成本制度在宝钢的运用[J].会计研究[J].2000.33-36
[23]易晓斌,王玮.关于集团企业成本预算管理的探讨[J].2003.1.24
[24]孙昕.当前部门预算编制执行中存在问题及治理对策.齐鲁珠坛[J].2004.4.10-13
[2]赵振智.油气开采企业成本预算管理研究.石油大学出版社[M].2005.4.8-35
[3]袁淳.企业预算管理理论与实务(二).经济管理出版社[M].2002.4.2-79
[4]马卫社,吴英壮.对企业推行预算管理的思考.山东大学出版社[M].2001.9.8-15
[5]张国友,高彩虹.完善企业预算管理控制系统的思考[M].西安交通大学出版社.2003.9.11-13
[6]赵西卜.企业实施成本预算管理的几大误区.武汉工业大学出版社[M].2003.08.15-17
[7]章显中.预算的控制:从战略思维到战略执行.吉林人民出版社[M].2004年.16-19
[8]张先治.财务分析.东北财经大学出版社[M].2001年.65-66
[9]张金昌.财务分析与决策.经济管理出版社[M].2002年.7-9
[10]中石化金陵分公司.以预算管理为重点,努力增强企业竞争力[J].中国石化财务.2004.15-16
[11]丛树海.中国预算体制重构理论分析与制度设计.上海:上海财经大学出版社[M].2000.22-25
[12]马卫社,吴英壮.对企业推行预算管理的思考.济南:山东大学出版社[M].2001.9.25
[13]张国友,高彩虹.完善企业预算管理控制系统的思考.西安:西安交通大学出版社[M].2003.9.32-36
[14]谢获宝.企业预算管理研究.西安:西安石油学院出版社[M].2003.9.33
[15]John k.Shank & Vijay Govindarjan,Strtegjc Cost Management and ItsValue-Chain.in Handbook of Cost Management[J].15-16
[16]Al- Jibouri,Saad.Monitoring Systems and Effectiveness for Project Control in Construction International Journal of Project Management[J].2003.21(6).145-154
[17]Anbari,Frank T.Earned Value Project Management Method and Extensions.Project Management Journal[J].2003.34(4).12-23
[18]Wafa Alsakini.Proactive schedule management of industrial turnkey projects in developing countries.International Journal of Project Management[J].2004.22.75-87
[19]Zhang Yuan.Study and design on the dynamic management information system of construction project & cost.Journal of South China University of Technology[J].1995.23.177
[20]Corrigan,A.innovations in cost control of construction projects.National Conference Publication-Institution of Engineers,Australia[J].n 91 pt 16,1991.68-74
[21]孙光天.浅谈建立国有企业集团成本管理体系.财会月刊[J].1998.55-65
[22]范松林.标准成本制度在宝钢的运用[J].会计研究[J].2000.33-36
[23]易晓斌,王玮.关于集团企业成本预算管理的探讨[J].2003.1.24
[24]孙昕.当前部门预算编制执行中存在问题及治理对策.齐鲁珠坛[J].2004.4.10-13