大学毕业论文摘 要在面临国际油价持续大幅下跌、石油企业勘探开发和生产困难，石油产量不断递减以及企业管理中存在的一系列问题，降低油田生产成本已是当务之急石油行业是我国经济和民生的经济支柱，其高昂的运营成本、风险、环保和安全要求是其他行业无法比拟的，因此石油企业成本管控是特殊的。为了获取收益，满足相关利益者的要求，成本管控显得尤为重要。文章第一部分简述研究背景和研究意义，同时简述研究内容及和研究方法，最后整理了成本管控的相关文献。第二部分对成本和成本管控的概念进行界定其次对关于成本管控的相关理论基础进行叙述，如企业资源管理理论、全面质量管理理论、战略管理理论。第三部分运用案例研究法叙述了 A 石油公司的基本概况，以及从成本管控制度、成本核算对象、成本控制管理三个方面叙述成本管控发展现状。第四部分以现状为基准，从成本管控职能机构、成本预算管理、成本管控制度、人力资源四个方面指出 A 石油公司出现的问题。第五部分针对出现的四个问题一一进行完善。关键词：成本控制；成本管理；石油I大学毕业论文ABSTRACTIn the face of the continuous sharp decline of international oil price, difficulties in exploration and development and production of oil enterprises, the continuous decline of oil production and a series of problems in enterprise management, it is imperative to reduce the production cost of oil fields. The oil industry is the economic pillar of China's economy and people's livelihood. Its high operating costs, risks, environmental protection and safety requirements are unmatched by other industries, so the cost control of oil enterprises is special. In order to obtain benefits and meet the requirements of stakeholders, cost control is particularly important.In the first part of the paper, the background and significance of the research, the contents and methods of the research, and the relevant literature of cost control are summarized. The second part defines the concept of cost and cost control, and then describes the theoretical basis...
