基于价值链的石油成本问题研究.docVIP

学校代号：11425 学 号：S050050846 中国石油大学硕士研究生学位论文 （申请管理学硕士学位） 基于价值链分析的采油 企业成本管理研究 学科专业： 会计学 培养方向： 财务会计理论与实务 硕 士 生： 张琼 指导教师： 张先美(副教授) 入学日期：2005年9月 论文完成日期：2007年5月 摘 要 随着我国经济持续快速健康的发展，我国已成为继美国之后的第二大石油消费国。石油于我国经济恰如雨露之于姹紫嫣红，是我国民族经济腾飞的翼下之风。随着国际原油价格的起伏跌宕，人们对原油的开采成本也越来越重视，为了适应激烈的市场竞争，获得成本优势是每一个石油开采企业都梦寐以求的目标，而传统的成本管理方法已经不能适应新经济环境下企业的需要，不但不能提供精确的成本信息，也不能对决策提供相关性支持。本文以采油企业的价值链及其成本管理为主要研究对象，运用理论归纳法及分析法，将战略管理的价值链分析工具引入采油成本管理，希望能够提供一个可行的有效降本方案。本文共分五个部分，围绕着价值链分析对石油开采企业成本管理进行了分析、论述，希望能对其成本管理改革起到抛砖引玉的作用。 关键词：价值链分析；内部价值链；行业价值链；竞争对手价值链 Study on Oil Producting Cost Management with Value Chain Analysis Method Abstract With the lasting rapid and healthy development of our economy, our country has become the second largest oil consumption country in the world, only less than America and undoubtedly oil is as important to our economy as the rain and dew to flowers and the wind to wing. With the fluctuation of international oil price, people pay more and more attention to the explotation cost. In one hand for adapting to the drastic competition, every oil company wishes to obtain the advantage in the cost, and in the other hand the traditional cost management has lost the ability to fulfill the demand in new environment, it can neither offer exact cost information nor give correlative support to make decision. This dissertation introduces the value chain analyzing means of strategy management to the oil development cost’s management, excepting to provide a feasible and efficient scheme to cut the cost. The dissertation can divide into five parts which are mainly analyzing and discussing the cost management of oil development through the value chain analysis expecting to take a role as a beginner to the revolution of cost management. This paper is divided into five departments, we analyse and dissertate the cost management of the explotation enterprise with the value chain analysis and we hope this analysis is useful to the innovation of the cost management. Key words: va