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MBA毕业论文_基于全生命周期的DL采油厂固定资产管理问题研究DOC

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在中国大力推进国企改革的时代背景下,大庆油田有限责任公司承载着“工业学大 庆”的荣耀,在改革浪潮中不断更新发展思路和经营方式。2016 年以来,大庆油田有限 责任公司为了研究企业资源状况,挖掘资源价值,开展了大量的资产清查工作,用以摸 清企业所辖资源的数量、质量、分布状况以及开发利用情况。为了降低经营成本,提高 企业效益,加大了资产报废的力度。DL 采油厂投入大量人力物力,在资产盘活、修旧 利废、资产报废等方面都取得了不错的成绩。然而,由于历史原因造成的经营成本居高 不下等问题,依然是 DL 采油厂财务资产部门急需解决的问题之一。因此,有必要加强 对资产管理的研究,并考虑改进基于全生命周期的资产管理策略,将大庆油田 DL 采油 厂资产管理水平提高到一个新的台阶。 本文主要研究固定资产全生命周期管理在 DL 采油厂的应用,对固定资产管理的现 状进行了分析,指出存在的问题及原因,进而提出了固定资产全生命周期管理问题解决 对策与实施保障。首先,阐述了资产经营效率以及固定资产管理基础理论;其次,介绍 了 DL 采油厂固定资产管理现状,通过访谈调查、文献查阅、问卷调查及对调查问卷的 分析,发现由于 DL 采油厂追求资产功能齐全、不够重视设备运维成本,资产规模大、 种类多,管理人员更替频繁等原因,导致存在资产购建成本过高,设备维护支出较高, 低效资产存量较大、报废处置不够及时,资产报废残值偏高的问题,影响了 DL 采油厂 固定资产全生命周期管理的效果,降低了资产经营效率;再次,通过问题分析,提出 DL 采油厂固定资产全生命周期管理改进对策,针对资产购建、资产使用及修保、资产 报废三个阶段,通过装备购置、设备调剂利用、修旧利旧、处置报废、低效改造、管理 创新六个方面确定了控制资产购建成本、坚持租买结合方式、加强设备维护保养、推进 专业润滑管理、加大设备调剂利用、加强设备修旧利旧、低效设备技术改造、实施设备 集中管理、做好资产报废处置管理等九项措施,改进资产管理体系,实行资产全过程管 控,全员参与的规范化管理;最后,根据固定资产全生命周期各环节的管理特点,针对 九项措施提出实施保障,以确保 DL 采油厂固定资产全生命周期管理改进对策得以顺利 实施。 关键词,大庆油田;采油厂;全生命周期;资产管理东北石油大学 MBA 学位论文 III Research on FixedAsset Management Question of DL Oil Production Plant Based on Full Life cycle ABSTRACT Under the background of vigorously pushing forward the reform of state-owned enterprises in China, Daqing Oilfield Co., Ltd carries the honor of "learning from Daqing in industry" and constantly updates its development idea and management mode in reform tide. Since 2016, Daqing Oilfield Co., Ltd has carried out a large amount of asset checkup work in order to study the enterprise's resource status and exploit its value, so as to find out the quantity, quality, distribution, development and utilization of resources under the enterprise's jurisdiction. In order to reduce operating costs and improve enterprise benefits, efforts have been made to conduct asset retirement. DL Oil Production Plant has invested a great deal of manpower and material resources, and has achieved good results in asset reactivation, renovation and waste utilization, asset retirement, etc. However, problems such as high operating costs caused by historical reasons are still urgent problems to be solved by the financial asset department of DL Oil Production Plant. Therefore, it is necessary to strengthen the research on asset management and consider introducing the asset management strategy based on the full Life cycle to raise the asset management level of DL Oil Production Plant of Daqing Oilfield to a new level. This paper mainly study the application of full life cycle management of fixed assets in DL Oil Production Plant, adopts the document investigation method, visit survey method,questionnaire survey method, conducts the analysis according to the current situation of oil and gas and fixed assets management, points out the existing problems and reasons, and then puts forward the improvement countermeasures and implementation guarantee of fixed assets management. First of all, this paper expounds the asset management efficiency and the basic theory of fixed asset management. Secondly, it introduces the current situation of oil and gas and fixed assets management in DL Oil Production Plant. Through the analysis of the questionnaire, The main problems found include that DL Oil Production Plant pursues complete assets and functions, does not attach importance to equipment operation and maintenance costs, large scale and variety of assets, frequent turnover of management personnel and other reasons lead to high asset purchase and construction costs, high equipment maintenance expenditure, large stock of idle and inefficient assets, premature or untimely disposal of wastes, high residual value of assets discarded,affecting the effect of full东北石油大学 MBA 学位论文 IV Life cycle management of oil and gas and fixed assets in DL Oil Production Plant and reducing asset operation efficiency. Thirdly, after analyzing the problems and summing up the experience, the paper puts forward the improvement strategy of full life cycle management of oil, gas and fixed assets in DL Oil Production Plant. Aiming at the three stages of asset purchase and construction, asset use and maintenance, asset scrapping,through six aspects of equipment purchase, equipment adjustment and utilization, renovation and waste utilization, disposal of scraps, inefficient transformation and management innovation, the paper identifies nine measures to improve equipment matching management, adhere to the combination of rent and purchase, implement centralized management of equipment, strengthen equipment maintenance, promote the specialization of lubrication management, do a good job in asset retirement and disposal management, increase equipment adjustment and utilization, strengthen renovation and waste utilization, and focus on technical transformation of inefficient equipment, so as to implement the overall process control of assets and the standardized management involved with all personnel. In the end, according to the management characteristics of oil and gas and fixed assets in all parts of full life cycle, the implementation guarantee is proposed for nine measures to ensure the smooth implementation of the management improvement strategy of oil and gas and fixed assets in full life cycle of DL Oil Production Plant. Key Words: Daqing Oilfield, Oil Production Plant, Full Life Cycle, Asset Management目 录 V 目 录 摘要........................................................................................................................................II ABSTRACT..............................................................................................................................III 第 1 章 绪 论...........................................................................................................................1 1.1 研究背景与意义..........................................................................................................1 1.1.1 研究背景...........................................................................................................1 1.1.2 研究目的及意义...............................................................................................1 1.2 国内外研究述评..........................................................................................................2 1.2.1 国外研究现状...................................................................................................2 1.2.2 国内研究现状...................................................................................................3 1.2.3 国内外研究评价...............................................................................................5 1.3 研究内容及方法..........................................................................................................5 1.3.1 研究内容...........................................................................................................5 1.3.2 研究方法...........................................................................................................6 1.3.3 研究技术路线...................................................................................................7 第 2 章 理论基础.....................................................................................................................8 2.1 固定资产及其管理概述..............................................................................................8 2.1.1 固定资产的概念及分类...................................................................................8 2.1.2 影响资产经营效率的因素...............................................................................9 2.1.3 固定资产管理系统的特点.............................................................................10 2.2 固定资产全生命周期管理........................................................................................11 2.2.1 含义.................................................................................................................11 2.2.2 应用范围.........................................................................................................12 第 3 章 DL 采油厂全生命周期固定资产管理现状分析........................................................15 3.1 DL 采油厂固定资产概况.......................................................................................... 15 3.1.1 按资产类型分类.............................................................................................15 3.1.2 按资产技术状况分类.....................................................................................15 3.1.3 按资产综合标准分类.....................................................................................16 3.2 DL 采油厂固定资产管理的重点内容...................................................................... 17 3.3 DL 采油厂改进资产全生命周期管理的必要性及可行性...................................... 18 3.3.1 DL 采油厂改进资产全生命周期管理的必要性........................................... 15 3.3.2 DL 采油厂改进资产全生命周期管理的可行性........................................... 15目 录 VI 3.4 小结............................................................................................................................19 第 4 章 DL 采油厂固定资产全生命周期管理问题分析........................................................20 4.1 固定资产全生命周期管理存在问题的调研方法....................................................20 4.2 固定资产全生命周期管理存在问题的调研过程....................................................20 4.2.1 档案调查.........................................................................................................20 4.2.2 访谈调查.........................................................................................................21 4.2.3 问卷调查.........................................................................................................21 4.3 固定资产全生命周期管理存在的问题及原因分析................................................25 4.3.1 资产购建成本过高.........................................................................................25 4.3.2 设备维护支出较高.........................................................................................27 4.3.3 低效资产存量较大.........................................................................................28 4.3.4 报废处置不够及时.........................................................................................29 4.3.5 报废资产残值偏高.........................................................................................30 4.4 小结.............................................................................................................................30 第 5 章 DL 采油厂固定资产全生命周期管理改进对策及实施保障....................................31 5.1 固定资产全生命周期管理改进思路及目标............................................................31 5.1.1 对策规划思路.................................................................................................31 5.1.2 对策目标.........................................................................................................31 5.1.3 对策实施重点.................................................................................................31 5.2 固定资产全生命周期管理改进对策........................................................................32 5.2.1 资产购建阶段改进策略.................................................................................32 5.2.2 资产使用、修保阶段改进策略.....................................................................35 5.2.3 资产报废阶段的改进策略.............................................................................40 5.3 固定资产全生命周期管理改进策略实施保障........................................................41 5.3.1 提高重视程度,增强人力投入.....................................................................41 5.3.2 完善规章制度,加大考核力度.....................................................................41 5.3.3 提高资金投入,保障信息平台.....................................................................42 5.4 小结............................................................................................................................42 结 论.......................................................................................................................................43