本文主要通过结合成本控制的实践经验，介绍了采油厂现有的成本控制方法，
特别针对第 N 采油厂的现状，提出如何从管理理念、管理体制、技术层面和激励
措施等方面全面提升采油成本控制水平。论文共有五部分组成。首先，介绍了本
文的研究背景，阐述了题目的研究意义，分析了国内外研究现状，提出了研究思
路与研究；其次，介绍了成本控制的相关基础理论，主要介绍了成本控制的概念
及意义、成本控制内容、成本控制方法、成本控制原则；再次，对第 N 采油厂成
本控制现状进行分析，通过分析了第 N 采油厂采油成本构成以及各项成本 2012 年
~2016 年近五年变化趋势，论述了采油厂成本控制现状；然后，对第 N 采油厂成本
控制存在的问题进行了深入分析，先后分析了耗能控制不力、员工费用偏高、产
能投入与成本控制的矛盾日益突出、成本控制重点不明确、成本控制监管执行不
够，通过分析研究总结了现有成本控制所存在的问题；最后，针对第 N 采油厂目
前成本控制的实际情况提出相应对策，旨在有效地降低原油采出成本，提高企业
竞争力
关键词：采油厂；采油成本；成本控制东北石油大学 MBA 学位论文
III
Study on cost control of oil production in no n oil production
plant of Daqing oilfield
ABSTRACT
The oil and gas industry is an important industry with special characteristics. As an
important national strategic commodity, its production and management situation
directly affect the national economic development. From 2014 June, crude oil prices
dropped sharply, the world crude oil prices in the future have great uncertainty. In order
to adapt to the rapid development of China&39;s economy, PetroChina has carried out the
reorganization, and at the same time, in order to make the enterprise bigger and stronger
and have the idea of transnational management, the market competition mechanism has
also been introduced. However, due to industry characteristics because of the limitation
of non renewable oil and gas development difficulty is larger, and with the rising prices
of raw materials, external competition is more intense, and the old oil field production
decline, which makes the enterprise cost rising cause pressure is more and more high,
with the continuous development of enterprise cost compression space will become
more and the smaller the. It can be seen that the current oil prices for crude oil to ensure
that continuously improve the efficiency and utilization of funds, so as to achieve the
purpose of low input and high output, so as to reduce the cost of enterprise makes
enterprises have a stronger market competitiveness, and the cost control is one of the
important means to accomplish this goal.
This paper mainly through a combination of cost control experience, introduces the
existing control method of oil production cost, especially in view of the current situation
of the N oil production plant, how to put forward from the aspects of management
principle, management system, technical level and incentive measures to enhance the
level of production cost control. The thesis consists of five parts. Firstly, it introduces
the research background, describes the research significance of the subject, analyzes the
research status at home and abroad, puts forward the research ideas and research;
Secondly, introduces the basic theory of cost control, mainly introduces the concept and
significance of cost control and cost control content, methods of cost control, cost
control principle again; In the article, N oil production plant cost control analysis of the
status situation, through the analysis of the N oil production plant cost structure and the
cost of 2012 ~2016 years five years trend, discusses the current situation of cost controlABSTRACT
IV
of oil production factory; Then, the existence of the N oil production plant cost control
problems in-depth analysis, has analyzed the energy consumption control, high cost,
poor staff contradiction production inputs and cost control have become increasingly
prominent, the focus is not clear, the cost control cost control implementation
supervision enough, through the analysis of existing cost control problems; Finally,
according to the actual situation of the N oil production plant at present cost control and
put forward the corresponding countermeasures, in order to effectively reduce the crude
oil production costs, improve the competitiveness of enterprises.
Key words: oil production plant; production cost; cost control东北石油大学 MBA 学位论文
目 录
学位论文独创性声明..... I
学位论文使用授权声明. I
摘要....II
ABSTRACT.....III
第 1 章 绪 论...1
1.1 研究背景..........1
1.2 国内外研究综述..........2
1.2.1 国外研究现状...2
1.2.2 国内研究现状...2
1.2.3 研究状况评价...3
1.3 研究目的和意义..........3
1.3.1 研究目的...........4
1.3.2 研究意义...........4
1.4 研究内容和方法...........5
1.4.1 研究内容...........5
1.4.2 研究方法...........5
第 2 章 成本控制基础理论.......7
2.1 成本控制的概念及意义..........7
2.1.1 成本控制的概念..........
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