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炼化企业传统成本核算方法对生产经营的评价和指导存在信息滞后,为改善弊端,实现实时评价和精细控制,践行企业物流与价值流的双向管理理念,将作业成本管理理论引入日成本核算体系,以实际生产流程、物料流向和工艺参数为依据,构建基于炼化一体化生产过程的成本管理和控制系统架构,并针对公用工程部锅炉产汽、汽轮机抽汽、发电过程中能量转移和转化特点,搭建汽电成本分配模型,解决汽轮机产出的各级蒸汽和电产品的成本分配问题;针对炼油生产过程中原料消耗、能源动力消耗和固定成本项目的消耗特点,分别搭建分配原料成本的物耗系数模型、分配能动消耗成本的能耗系数模型和在二者基础上建立的分配固定成本的综合系数模型,形成了完整的炼油装置技术系数模型框架,提高了企业日成本核算信息的准确性和科学性。日成本核算系统的应用实现了炼化一体化生产过程成本日清日结,为管理决策提供了真实的生产经营信息,并推动企业精细化生产经营管理水平进一步提升。
The traditional cost accounting method of refining and chemical enterprises lags behind in the evaluation and guidance of production and management. In order to improve the disadvantages, real-time evaluation and fine control are implemented, the two-way management concept of enterprise logistics and value flow is implemented, and the ABC theory is introduced into daily cost accounting System, based on the actual production flow, material flow and process parameters, the cost management and control system architecture based on integrated refining and chemical production process is constructed. In view of the problems in the production of steam from boilers of the Ministry of Public Works, extraction of steam from steam turbines, energy transfer during power generation and Conversion characteristics, set up a model of distribution of electricity and electricity costs, to solve the steam turbine output at all levels of the distribution of electricity and electrical products costs; for refining the production process of raw material consumption, energy consumption and fixed cost of energy consumption characteristics of the project were set up to allocate raw material costs , The energy consumption coefficient model of allocating active consumption cost and the synthetic coefficient model of fixed cost allocation based on the two, form a complete technical framework model of refinery plant technology, which improves the accuracy of enterprise daily cost accounting information Sexual and scientific. The application of daily cost accounting system has realized the daily cost of refining and chemical integrated production process, provided real production and management information for management decision-making, and promoted the refinement of enterprise production and operation management level.