论文在此背景下，采用案例分析法，以油田企业 FF 厂为研究对象，对其成本控制
问题进行了深入的分析。论文分为四个部分，首先，从总体上介绍了论文的研究背景、
研究意义、国内外研究现状及研究思路与基本内容。其次，介绍了成本控制的相关基础
理论。第三部分，以 FF 厂为研究对象，介绍了 FF 厂的概况、生产经营压力、产品构成、
成本控制现状以及成本控制问题，在此基础上，进一步归纳提炼 FF 厂成本控制问题的
深层次原因，包括成本控制理念落后、成本控制制度不完善、成本控制部门与人员职责
不清、预算管理不到位、缺乏约束与激励机制等。最后，针对存在问题的原因，提出成
本控制的完善措施，具体包括转变成本控制理念、完善成本控制制度、明确相关部门和
人员的管理职责、加强预算管理、以及建立激励机制
关键词： 油田企业；成本控制；成本预算；隐性成本ABSTRACT
III
Research on the Cost Control of FF Factory
ABSTRACT
With the rapid development of market economy, the market competition is increasingly
fierce, and the space of enterprise profit is more and more small, in such circumstances, the
cost level determines the level of enterprise profit and even success or failure of enterprise,
therefore, cost control has become a key issue of attention of any enterprise. In recent years,
the domestic oil industry gradually controls the scale of investment, substantially reduces the
overall workload of the oilfield infrastructure and further compresses production costs.
Oilfield enterprises are facing enormous operating pressure and severe situation of market
development, so how to reduce the pressure on the operation of enterprises by effective cost
control, has become the key to the survival and development of oilfield enterprises in the
future.
Under this background, this paper uses case analysis method and takes oilfield enterprise
FF factory as the object of study, and makes a deep analysis of the problem of its cost control.
The paper is divided into four parts. Firstly, it, as a whole, introduces the research background,
research significance, research status at home and abroad and research ideas and basic content.
Secondly, it introduces the relevant basic theory of cost control. The third part, takes the FF
factory as the research object, and introduces the general situation of FF factory, the pressure
on the production and operation of FF factory, product composition, the status of cost control
and the problem of cost control, on this basis, further summarizes the deep-seated reasons of
cost control problem of FF factory, including the backward concept of cost control, the
imperfect cost control system, the unclear responsibilities of cost control department and
personnel, the incomplete budget management, the lack of restraint and incentive mechanism
and other problems. Finally, aiming at the existing problems, it puts forward the perfect
measures of cost control, including changing the concept of cost control, improving the cost
control system, clarifying the management responsibilities of relevant departments and
personnel, strengthening budget management, and establishing of incentive mechanism.
Key Words： Oilfield Enterprise；Cost Control；Cost Budget； Implicit Cost目 录
IV
目 录
摘要.... II
ABSTRACT ..... III
第 1 章 绪 论...1
1.1 研究背景.......... 1
1.2 研究意义.......... 1
1.3 国内外研究现状.......... 2
1.3.1 国外研究现状... 2
1.3.2 国内研究现状... 3
1.3.3 国内外研究述评........... 4
1.4 论文框架、方法和技术路线.. 5
1.4.1 论文框架........... 5
1.4.2 研究方法........... 5
1.4.3 研究技术路线... 5
第 2 章 成本控制的基本理论...7
2.1 成本控制的含义.......... 7
2.2 成本控制的要素.......... 7
2.2.1 成本控制主体... 7
2.2.2 成本控制内容... 8
2.2.3 成本控制目标... 9
2.3 成本控制的理论基础 10
2.3.1 战略成本控制理论..... 10
2.3.2 成本效益理论. 10
2.3.3 系统控制理论. 11
2.4 本章小结........ 11
第 3 章 FF 厂成本控制存在的问题 ...12
3.1 FF 厂概况 ....... 12
3.1.1 FF 厂公司简介12
3.1.2 FF 厂面临的经营压力13
3.1.3 FF 厂产品成本构成情况 ........ 15
3.2 FF 厂成本控制现状 ... 16
3.2.1 严控固定成本....
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