ZY采油廠目標成本管理應用研究.pdf

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3、ct：ZYoilproductionplantTargetCostManagementApplicationSpeciality：MPAccName：DongWeiTao(signaInstructor：HuangLi(signaABS’I’ltAC’I’Thetraditionalcostmanagementmodelisfacinggreatchallengesbecausethefouraspectsofthereasons，re

4、spectivelytheoilandgasfielddevelopmenttechnologyisincreasinglydifficult，oilreservesgrowthslowed，environmentalprotectioncostsandtheinternationaloilpricevolmilityFacedwiththegrimsituation，ZYoilproductionplantonthebasisofth

5、eexperienceofforeignadvancedmanagementconceptsofenterprise，Themanagementofreservoiroperation，overallcostmanagement，overallbudgetmanagementandactivitybasedcostmanagementareintroducedintothecostmanagementTheseideashaveplay

6、edaveryimportantroleintheeffectivecontroloftheZYoilproductionplant。butthecostmanagementandcostcontr01oftheoilproductionplantiSstilllackofcomprehensiveandtargeted。Therefore，theapplicationoftargetcostmanagementtooilproduct

7、ionplanthasbecomethefocusofthestudyinthefutureBasedonthecurrentsituationofthecostmanagementofZYoilproductionplant，anddiscussedthroughthecasestudyofZYoilproductionplant，understandandconstructtheapplicationsystemoftargetco

8、stmanagementofenterprises，thatenterprisesintheeconomicenvironmentandthecurrentsystemofimplementingtargetcostmanagementsystemandthecurrenteconomicsituationandenterprise’Sowndevelopmentistoadapt，moreconducivetohelpenterpri

9、sesenhancetheirprofitability，andwithexpectationsandforward—lookingTheresearchstartsfromthesignificanceoftheresearchtargetcost，throughacomprehensiveunderstandingofcontentandideasonthetargetCOStofthedomesticandforeignresea

10、rch，describedthetheoreticalbasisandusingthetargetcostandsteps，fromthecurrentsituationofthecostmanagementofZYoilproductionplanttoinvestigatetheanalysisoftheexistingproblemsofcostmanagementandcostmanagementneedstobeimprove

11、dandthenecessityofimplementingtargetcostmanagementTheZYoilproductionplantintroducedthetargetcostmanagementsystem，includingthegoalandcontentofcostmanagementprocesssystemandmethodofimplementationofZYoilproductionplant，toco

12、mprehensiveanalysisandcontinuousimprovementofthetargetcostofanalyzingpowersystemoftargetcostmanagementtofurtherenhancefunctionandroleoftargetcostmanagement，anddoallhavewiththeawarenessofcostcontrol，targetcostseRingvaluef