石油工程论文
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- 石油工程论，化工厂分析随着我国市场经济体制的建立和国有大、中型企业改制的不断深入， 我国石油石化工业在 1998 年完成了历史性的重组。在我国加入世界贸易 组织、进入全球经济一体化行列之后，重组后的企业如何在激烈的市场 竞争中确立自身的竞争优势是摆在我们面前的一个非常严峻和紧迫的课 题。 成本水平的高低可以综合反映企业竞争能力的强弱。尽管多年来炼 油企业为控制和降低生产经营成本做了大量的工作，总结了一系列行之 有效的管理办法和经验，成本控制水平有了一定的提高，但与国外水平 相比差距还是很大。这让我们深刻地认识到传统的立足于生产现场的成 本控制模式己经难以为企业确立长期的竞争优势，因此在新的竞争环境 下我们必须寻求新的成本控制模式以迎接新的挑战。 本课题拟从分析我国炼油企业成本控制的现状及加强成本控制的必 要性出发，在借鉴国外先进的成本控制理论和方法的基础上，提出在我 国炼油企业建立一套新的成本控制系统，并对成本预算的相关内容进行 详细研究。最后，对该系统在炼油企业的实施对策及应注意的问题进行 探讨。 关键词：炼油企业 成本控制 预算管理
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
炼油厂成本
在炼厂成本方面，总成本来自两个方面，一是原料成本，二是加工成本(完全费用)，约为315元/吨。加工成本方面，占据另外将近10%，主要是能耗费，折旧费，修理费等费用，这一部分费用与企业的经营管理和成本控制相关。我们看到中石化的单位现金操作成本（不含原料成本）这几年一直都都在稳步上升，从2011年约130元/吨，涨到现在约160元/吨，但是平均成本（含原料成本）却在下降，原因在于油价的大幅下降，降低了采购原油的成本。...
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