CAJ | 학술논문

炼化企业传统成本核算方法对生产经营的评价和指导存在信息滞后，为改善弊端，实现实时评价和精细控制，践行企业物流与价值流的双向管理理念，将作业成本管理理论引入日成本核算体系，以实际生产流程、物料流向和工艺参数为依据，构建基于炼化一体化生产过程的成本管理和控制系统架构，并针对公用工程部锅炉产汽、汽轮机抽汽、发电过程中能量转移和转化特点，搭建汽电成本分配模型，解决汽轮机产出的各级蒸汽和电产品的成本分配问题；针对炼油生产过程中原料消耗、能源动力消耗和固定成本项目的消耗特点，分别搭建分配原料成本的物耗系数模型、分配能动消耗成本的能耗系数模型和在二者基础上建立的分配固定成本的综合系数模型，形成了完整的炼油装置技术系数模型框架，提高了企业日成本核算信息的准确性和科学性。日成本核算系统的应用实现了炼化一体化生产过程成本日清日结，为管理决策提供了真实的生产经营信息，并推动企业精细化生产经营管理水平进一步提升。
련화기업전통성본핵산방법대생산경영적평개화지도존재신식체후，위개선폐단，실현실시평개화정세공제，천행기업물류여개치류적쌍향관리이념，장작업성본관리이론인입일성본핵산체계，이실제생산류정、물료류향화공예삼수위의거，구건기우련화일체화생산과정적성본관리화공제계통가구，병침대공용공정부과로산기、기륜궤추기、발전과정중능량전이화전화특점，탑건기전성본분배모형，해결기륜궤산출적각급증기화전산품적성본분배문제；침대련유생산과정중원료소모、능원동력소모화고정성본항목적소모특점，분별탑건분배원료성본적물모계수모형、분배능동소모성본적능모계수모형화재이자기출상건립적분배고정성본적종합계수모형，형성료완정적련유장치기술계수모형광가，제고료기업일성본핵산신식적준학성화과학성。일성본핵산계통적응용실현료련화일체화생산과정성본일청일결，위관리결책제공료진실적생산경영신식，병추동기업정세화생산경영관리수평진일보제승。
For improve lagging behind traditional costing information for real-time production management process evaluation and guidance drawbacks, Refinery production and operations to achieve something in the process evaluation and control, logistics and value stream practicing corporate management philosophy bidirectional the theory of activity-based costing into daily costing, the actual production process, the flow of materials and process parameters as the basis to build integrated refinery production process based on cost management and control system architecture, and for the boiler steam production, extraction steam turbine, generating energy transfer and conversion process characteristics, building steam power cost allocation model, to solve the steam turbine output levels and electrical products, cost allocation issues; refining the production process for the consumption of raw materials, energy and power consumption and fixed consumption characteristics of the project cost, the cost of raw materials were constructed material consumption allocation coefficient model, the distribution coefficient of dynamic energy consumption costs in both the model and on the basis of the allocation of fixed costs to build comprehensive coefficient model, the formation of a complete model of technical coefficients refining units framework, improve the business day costing information accurate and scientific. Cost accounting system implemented at the application of the production process to achieve the integrated refining costs Nissin knot, for management decision provides a true production and management information, and can help companies to further enhance the fine production management level.