ZY采油廠目標(biāo)成本管理應(yīng)用研究.pdf

1、學(xué)位論文創(chuàng)新性聲明本人聲明所呈交的學(xué)位論文是我個(gè)人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。盡我所知，除了文中特別加以標(biāo)注和致謝中所羅列的內(nèi)容以外，論文中不包含其他人已經(jīng)發(fā)表或撰寫(xiě)過(guò)的研究成果；也不包含為獲得西安石油大學(xué)或其它教育機(jī)構(gòu)的學(xué)位或證書(shū)而使用過(guò)的材料。與我一同工作的同志對(duì)本研究所做的任何貢獻(xiàn)均已在論文中做了明確的說(shuō)明并表示了謝意。申請(qǐng)學(xué)位論文與資料若有不實(shí)之處，本人承擔(dān)一切相關(guān)責(zé)任。論文作者簽名：董霍濤日期：加f‘I『’戤學(xué)

2、位論文使用授權(quán)的說(shuō)明本人完全了解西安石油大學(xué)有關(guān)保留和使用學(xué)位論文的規(guī)定，即：研究生在校攻讀學(xué)位期間論文工作的知識(shí)產(chǎn)權(quán)單位屬西安石油大學(xué)。學(xué)校享有以任何方法發(fā)表、復(fù)制、公開(kāi)閱覽、借閱以及申請(qǐng)專利等權(quán)利。本人離校后發(fā)表或使用學(xué)位論文或與該論文直接相關(guān)的學(xué)術(shù)論文或成果時(shí)，署名單位仍然為西安石油大學(xué)。論文作者簽名：耋薹盜虢掣日期：aolb，II砒日期：力／∥、II玎注：如本論文涉密，請(qǐng)?jiān)谑褂檬跈?quán)的說(shuō)明中指出(含解密年限等)。英文摘要Subje

3、ct：ZYoilproductionplantTargetCostManagementApplicationSpeciality：MPAccName：DongWeiTao(signaInstructor：HuangLi(signaABS’I’ltAC’I’Thetraditionalcostmanagementmodelisfacinggreatchallengesbecausethefouraspectsofthereasons，re

4、spectivelytheoilandgasfielddevelopmenttechnologyisincreasinglydifficult，oilreservesgrowthslowed，environmentalprotectioncostsandtheinternationaloilpricevolmilityFacedwiththegrimsituation，ZYoilproductionplantonthebasisofth

5、eexperienceofforeignadvancedmanagementconceptsofenterprise，Themanagementofreservoiroperation，overallcostmanagement，overallbudgetmanagementandactivitybasedcostmanagementareintroducedintothecostmanagementTheseideashaveplay

6、edaveryimportantroleintheeffectivecontroloftheZYoilproductionplant。butthecostmanagementandcostcontr01oftheoilproductionplantiSstilllackofcomprehensiveandtargeted。Therefore，theapplicationoftargetcostmanagementtooilproduct

7、ionplanthasbecomethefocusofthestudyinthefutureBasedonthecurrentsituationofthecostmanagementofZYoilproductionplant，anddiscussedthroughthecasestudyofZYoilproductionplant，understandandconstructtheapplicationsystemoftargetco

8、stmanagementofenterprises，thatenterprisesintheeconomicenvironmentandthecurrentsystemofimplementingtargetcostmanagementsystemandthecurrenteconomicsituationandenterprise’Sowndevelopmentistoadapt，moreconducivetohelpenterpri

9、sesenhancetheirprofitability，andwithexpectationsandforward—lookingTheresearchstartsfromthesignificanceoftheresearchtargetcost，throughacomprehensiveunderstandingofcontentandideasonthetargetCOStofthedomesticandforeignresea

10、rch，describedthetheoreticalbasisandusingthetargetcostandsteps，fromthecurrentsituationofthecostmanagementofZYoilproductionplanttoinvestigatetheanalysisoftheexistingproblemsofcostmanagementandcostmanagementneedstobeimprove

11、dandthenecessityofimplementingtargetcostmanagementTheZYoilproductionplantintroducedthetargetcostmanagementsystem，includingthegoalandcontentofcostmanagementprocesssystemandmethodofimplementationofZYoilproductionplant，toco

12、mprehensiveanalysisandcontinuousimprovementofthetargetcostofanalyzingpowersystemoftargetcostmanagementtofurtherenhancefunctionandroleoftargetcostmanagement，anddoallhavewiththeawarenessofcostcontrol，targetcostseRingvaluef