石油工程論文
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- 石油工程論，化工廠分析隨著我國市場經(jīng)濟體制的建立和國有大、中型企業(yè)改制的不斷深入， 我國石油石化工業(yè)在 1998 年完成了歷史性的重組。在我國加入世界貿易 組織、進入全球經(jīng)濟一體化行列之后，重組后的企業(yè)如何在激烈的市場 競爭中確立自身的競爭優(yōu)勢是擺在我們面前的一個非常嚴峻和緊迫的課 題。 成本水平的高低可以綜合反映企業(yè)競爭能力的強弱。盡管多年來煉 油企業(yè)為控制和降低生產經(jīng)營成本做了大量的工作，總結了一系列行之 有效的管理辦法和經(jīng)驗，成本控制水平有了一定的提高，但與國外水平 相比差距還是很大。這讓我們深刻地認識到傳統(tǒng)的立足于生產現(xiàn)場的成 本控制模式己經(jīng)難以為企業(yè)確立長期的競爭優(yōu)勢，因此在新的競爭環(huán)境 下我們必須尋求新的成本控制模式以迎接新的挑戰(zhàn)。 本課題擬從分析我國煉油企業(yè)成本控制的現(xiàn)狀及加強成本控制的必 要性出發(fā)，在借鑒國外先進的成本控制理論和方法的基礎上，提出在我 國煉油企業(yè)建立一套新的成本控制系統(tǒng)，并對成本預算的相關內容進行 詳細研究。最后，對該系統(tǒng)在煉油企業(yè)的實施對策及應注意的問題進行 探討。 關鍵詞：煉油企業(yè) 成本控制 預算管理
Abstract
With the establishment of our country’s market economy system and the continuous reformation of the state-owned enterprises, our country’s oil refining industry has completed the historical reorganization in 1998. After our country joined the World Trade Organization, entered the global economic integration ranks, and finished the reorganization, how will the enterprise establish their own competitive advantage in the intense market competition is an extremely stern and the urgent topic for us. The cost level can reflect an enterprise’s competitive ability synthetically. Although for many years our country’s oil refining enterprises had made massive work and summarized a series of effective method and experience for control and reduce the production cost. The cost control level had certainly enhanced, but there still is a big disparity compared with developed country. This made us realize profoundly that traditional cost control pattern which based on the production scene can not establish the long-term competitive advantage; therefore under the new competition environment we must seek the new cost control pattern to meet the new challenge. This paper draws up from the analysis of the present situation of our country’s oil refining enterprises cost control and the necessity of elevating cost control level, on the bases of using overseas advanced cost control theories and methods for reference, puts forward that our country’s oil refining enterprises should establish a set of new cost control system, and traverses the related content of cost budget. Finally, this paper will discuss the implementation countermeasure of the cost control system and the questions which enterprises should pay attention to. Key words: Oil Refining Enterprises, Cost Control, Budget Management正文
煉油廠成本
在煉廠成本方面，總成本來自兩個方面，一是原料成本，二是加工成本(完全費用)，約為315元/噸。加工成本方面，占據(jù)另外將近10%，主要是能耗費，折舊費，修理費等費用，這一部分費用與企業(yè)的經(jīng)營管理和成本控制相關。我們看到中石化的單位現(xiàn)金操作成本（不含原料成本）這幾年一直都都在穩(wěn)步上升，從2011年約130元/噸，漲到現(xiàn)在約160元/噸，但是平均成本（含原料成本）卻在下降，原因在于油價的大幅下降，降低了采購原油的成本。...
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