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Research On The Quality Cost Control Model Of The Petroleum Project Technological Service Enterprises

Posted on:2018-06-21Degree:MasterType:Thesis
Country:ChinaCandidate:Q ZhaoFull Text:PDF
GTID:2381330596469882Subject:Accounting
Abstract/Summary:PDF Full Text Request
At present,drilling enterprises in China are in a worse situation.First,international oil price continues to fall.As a result,first party continue to compress the scale of investment,declining in demand for drilling service and increasing the difficulty in opening up the market;Second,in the context of the reorganization of specialization and market-oriented operation,petroleum engineering services segment get out from the company,also re-established its strategic positioning and institutional framework,making the weakness of mechanism highlighted;Third,the space of cost management and control is gradually compressed,the petroleum engineering enterprises need to open up new field of cost control in order to realize the low cost strategy as soon as possible;The last,petroleum engineering enterprises are implementing the strategy of "going global" and striving to realize globalization.In this context,ensure the quality at the same time to achieve low cost become an important way to control the cost of petroleum engineering enterprises.First,I summarized and analyzed the current situation and relevant theories of quality cost,compared to the traditional and modern concept of quality cost management.Then on the basis of modern quality cost management and other industry experience,provide a theoretical basis for the petroleum engineering enterprise;Followed by elaborate Petroleum Project Technological Service Enterprises process,clear strategic direction and institutional framework of petroleum engineering enterprises based on the analysis of the present situation of the quality cost control,build quality cost control model control new model ideas,and value-oriented,cost-effective,optimal quality cost,combination of rights and interests,overall control as the principle,Building a new model of quality cost control of petroleum engineering enterprises with target quality costs as its ex ante control criteria,with activity-based quality costing as the core of its process control,and with quality performance report as the basis of its ex post control;Then elaborationthe detailed control process of petroleum engineering enterprises quality cost from target setting,decomposition to accounting and report.Finally,applying the model to the S drilling company,based on the data of S drilling company in 2015,analysis of application data,providing decision support for S company improving the quality of satisfaction and reducing cost.At the same time,put forward the safeguard measures as strengthening the concept of quality cost efficiency,perfecting cost accounting function process control,clearing job responsibilities and sounding data sharing platform.
Keywords/Search Tags:Petroleum Project Technological Service Enterprises, Quality cost, Control model, Activity-based quality cost
PDF Full Text Request
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