油气田企业战略成本管理模式  

Management mode of strategic costs in petroleum enterprises

作　　者：李佳[1] LI Jia(Research Institute of Natural Gas Economy,PetroChina Southwest Oil&Gasfield Company,Chengdu,Sichuan 610051,China)

机构地区：[1]中国石油西南油气田公司天然气经济研究所,四川成都610051

出　　处：《天然气技术与经济》2023年第4期57-63,共7页Natural Gas Technology and Economy

基　　金：中国石油西南油气田公司科学研究与技术开发项目“西南油气田研发项目全生命周期成本管理研究”(编号:20220310-14);中国石油西南油气田公司科学研究与技术开发项目“天然气科技创新管理会计相关问题研究”(编号:20200310-18)。

摘　　要：油气市场增长乏力、竞争加剧,油气供需形势和市场格局发生深刻变化,油气田企业生产组织和产销衔接难度不断增加,扩销增效压力凸显。在不断探索低成本高质量发展成本管理模式的背景下,单纯通过分配费用控制或者节约耗材、降低管理费等一些较传统的方式来实现低成本的管理方式已经不能满足提质增效的内生要求,必须推进成本管理方式的升级。为了实现油气田企业“低成本”与“高质量发展”统筹推进目标,合理配置资源,有针对性地开展了相关研究。研究结果表明:①油气田企业战略成本管理模式由关键管理业务、实施路径和保障措施等构成;②关键管理业务由油气田企业战略成本分析、油气田企业战略成本预算、油气田企业战略成本决策、油气田企业战略成本核算、油气田企业战略成本控制构成;③战略成本管理模式实施的具体路径包括5个步骤,即明确油气田企业战略成本管理目标、跟踪油气田企业战略成本管理环境、设置管理组织、进行知识管理、绩效评价与激励;④保障措施包括培育成本管理新观念、完善战略目标责任管控机制、完善信息披露机制。At present,oil and gas markets grow weakly but competition is increasing.Oil and gas supply-demand situa⁃tions and market pattern have undergone profound changes,petroleum enterprises also face additional challenges in produc⁃tion organization and production-marketing connection as well as prominent pressure to broaden sales and improve efficien⁃cy.In the context of ongoing exploration on the cost management mode of low-cost and high-quality development,this mode with low cost simply through traditional methods such as controlling cost allocation or saving consumables and reduc⁃ing management expenses can no longer meet endogenous requirements on quality and efficiency improvement.It is neces⁃sary to push its upgrade forward.So,some relevant studies have been conducted in order to comprehensively promote the"low-cost"and"high-quality development"in these enterprises,achieve the goal of quality and efficiency improvement and allocate resources rationally.Results show that(i)for the petroleum enterprises,the strategic cost management mode consists of key management business,implementation path and safeguard measures;(ii)the key management business is composed of strategic cost analysis on these enterprises and some strategic costs also in the enterprises,like budget,deci⁃sion-making,accounting and control;(iii)the implementation path includes five steps,namely,clarifying strategic cost man⁃agement objectives,tracking strategic cost management environment,setting up management organization,performing knowl⁃edge management,and conducting performance evaluation and incentive;and(iv)the safeguard measures contain cultivat⁃ing the new concept of cost management,perfecting the responsibility control mechanism of strategic goal,and improving the information disclosure mechanism.

关 键 词：油气田企业 战略成本 管理模式 低成本 高质量发展 成本管理 

分 类 号：F426.22[经济管理—产业经济] F406.7