摘要
在我国经济新常态、天然气能源革命、天然气市场化改革和财务会计向管理会计转变的背景下,油气企业要获取成本优势、保持竞争优势,就必须合理配置资源、实施天然气战略成本管理创新。为了探讨中国油气企业天然气战略成本管理创新这一重要课题,借鉴国内外油气成本管理的经验与启示,以中国石油西南油气田公司为例,基于油气企业可持续发展的思路,分析了油气成本管理的现状与所面临的困难和挑战,探讨了如何创新天然气战略成本管理内涵、天然气战略成本管理方式、天然气战略成本管理模式,进而提出了提升天然气战略成本管理创新绩效的措施和建议:(1)加强战略管理的组织领导,强化天然气战略发展定位;(2)优化天然气市场结构,提升关键业务价值链效率和效益;(3)构筑天然气战略成本管理体系,提升管理水平和效率;(4)推进油气企业科技与信息化建设,以协同创新驱动降本增效;(5)健全和完善油气企业治理体系,降低发展的环境成本;(6)发挥业绩考核政策的激励作用,促进提质增效目标的达成。结论认为:该研究成果对油气企业分析利用战略性成本信息、促进自身形成长期竞争优势、保障提质增效、提高发展质量和发展后劲等都具有重要的指导意义。
In order to obtain cost advantage and keep competitive advantage in the background of economic new normal state, natural gas revolution, natural gas market-oriented reform and transformation from financial accounting to management accounting, Chinese oil and gas enterprises should allocate the resources rationally and innovate the natural gas-related strategic cost management. In this paper, the practices of oil and gas cost management in the world were reviewed, and the performance and problems in cost management of Chinese petroleum enterprises, with the PetroChina Southwest Oil and Gasfield Company as an example, were discussed. Then, from the perspective of corporate sustainability, the feasibility of innovating in the connotation, style and model of natural gas-related strategic cost management was discussed. Finally, measures and suggestions to were put forward in six aspects. First, strengthen the organization and leadership of strategic management and enhance the orientation of natural gas strategy development. Second, optimize the structure of natural gas market and increase the value chain efficiency and benefit of key business. Third, establish natural gas-related strategic cost management and improve the management level and efficiency. Fourth, promote the construction of technology and informatization of oil and gas enterprises and impel cost reduction and efficiency improvement by virtue of collaborative innovation. Fifth, improve the corporate governance system of oil and gas enterprises and cut down the environmental cost in development. Sixth, implement incentive performance evaluation policies and achieve the goal of improving quality and efficiency. In conclusion, the research results can be used as important guidance for oil and gas enterprises to analyze and utilize the information of strategic cost, promote the formation of long-term competitive advantages and ensure quality and efficiency improvement, development quality improvement and sustainable development.
作者
李仲
任丽梅
邹晓琴
谢建军
鲍思峰
罗婷婷
Li Zhong;Ren Limei;Zou Xiaoqin;Xie Jianjun;Bao Sifeng;Luo Tingting(Finance Department, PetroChina Southwest Oil ＆ Gasfield Company, Chengdu, Sichuan 610051, China;Natural Gas Economic Research Institute, PetroChina Southwest Oil ＆ Gasfield Company, Chengdu, Sichuan 610051, China;Chengdu Public Affair Management Center, PetroChina Southwest Oil ＆ Gasfield Company, Chengdu, Sichuan 610051, China)
出处
《天然气工业》
EI
CAS
CSCD
北大核心
2018年第5期140-147,共8页
Natural Gas Industry
基金
中国石油天然气集团有限公司重大科技专项(编号:2016E-0613)
关键词
中国
油气企业
可持续发展
天然气战略成本
内涵
管理方式
管理模式
创新
提质增效
竞争优势
China
Oil and gas enterprises
Sustainable development
Natural gas-related strategic cost management
Connotation
Management style
Management mode
Innovation
Quality and efficiency improvement
Competitive advantage
