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以长庆采气厂油气生产成本预算管理作为研究对象进行应用研究,通过对其成本预算管理现状和存在的问题进行研究分析,借鉴先进的理论研究成果以及其他油田企业在成本预算管理方面的优秀经验,在长庆采气厂的全面预算管理基础上,引进了精细化管理理念,构建了成本预算精细化管理体系,提出了细化完善预算管理组织体系、强化重点管控费用管理、建立生产监控体系、细化落实考核管理制度等精细化管理措施,将企业的决策目标及其资源配置以预算的方式加以量化,并使之得以实现,从而最大限度地实现企业的战略目标。
Based on the research on the budget management of oil and gas production cost in Changqing Gas Recovery Plant, this paper studies the current situation and existing problems of cost budget management and draws lessons from the advanced theoretical research achievements and the excellent performance of other oilfield enterprises in cost budget management Based on the experience of Changqing Qingqi Gas Plant, the company introduced the concept of meticulous management, constructed the refined management system of cost budget, put forward the detailed and perfect budget management organization system, strengthened the management and control of key management and control expenses and established the production control System, detailed implementation of the assessment management system and other meticulous management measures, the enterprise’s decision-making goals and resources allocation to quantify the way the budget and to enable it to achieve the strategic objectives of the enterprise.