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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濟體制的建立和國有大、中型企業改制的不斷深入，我國石油石化工業在 1998 年完成了歷史性的重組。在我國加入世界貿易組織、進入全球經濟一體化行列之后，重組后的企業如何在激烈的市場競爭中確立自身的競爭優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競爭能力的強弱。盡管多年來煉油企業為控制和降低生產經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的立足于生產現場的成本控制模式己經難以為企業確立長期的競爭優勢，因此在新的競爭環境下我們必須尋求新的成本控制模式以迎接新的挑戰。本課題擬從分析我國煉油企業成本控制的現狀及加強成本控制的必要性出發，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建立一套新的成本控制系統，并對成本預算的相關內容進行詳細研究。最后，對該系統在煉油企業的實施對策及應注意的問題進行探討。關鍵詞：煉油企業成本控制預算管理
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的經營管理和成本控制相關。我們看到中石化的單位現金操作成本（不含原料成本）這幾年一直都都在穩步上升，從2011年約130元/噸，漲到現在約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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