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随着国际油价持续下滑,拥有百年历史的国际大型油气服务公司纷纷裁员(例如:斯伦贝谢SLB裁员2万人占比15%、哈里伯顿与贝壳休斯合并裁员9千人占比9%等)。国内国有油气服务公司自主服务保护的双重竞争压力下,民营油气服务上市公司如何通过控制成本、提升市场竞争力,成为了亟待解决的问题,而如何做好人力成本控制是解决问题的关键。2014年财政部发布了《关于全面推进管理会计体系建设的指导意见》,管理会计如何在深化体制改革中发挥价值创造作用这一话题引起广泛关注。本文主要通过人力成本产生根源出发,分别从前端的顶层设计、价值创造的过程控制及基础信息化建设支持三个方面分析,目的是充分挖掘管理会计在战略人力成本控制方面的价值创造能力。文章首先明确了研究的背景、动机、目的及意义,其次定性、定量剖析了油气服务上市公司人力成本控制的三大核心问题,然后分别提出了管理会计如何在此期间如何发挥管理与控制作用、努力降低企业人力成本的具体方法,最后做出总结及建议。
With the continuous decline in international oil prices, a hundred-year-old large international oil and gas service companies have laid off their employees (for example, Schlumberger SLB laid off 20,000 employees 15%, Halliburton and Shell Hughes merged 9,000 employees 9 %Wait). Under the pressure of dual competitive protection of independent service protection of domestic state-owned oil and gas service companies, how to improve the market competitiveness of private oil and gas service listed companies becomes an urgent problem to be solved. How to control labor costs is the key to solve the problem. In 2014, the Ministry of Finance released the Guiding Opinions on Promoting the Construction of a Management Accounting System in an all-round way, and how management accounting plays a role in value creation in deepening the system reform has drawn wide attention. This paper analyzes the root causes of labor costs mainly from three aspects: the top-level design of front-end, the process control of value creation and the support of basic information construction. The purpose is to fully tap the value creation ability of management accounting in strategic human cost control. The article first clarifies the background, motivation, purpose and significance of the research. Secondly, it qualitatively and quantitatively analyzes the three core issues of the human resource cost control of listed oil and gas companies, and then proposes how the management accounting can play a management and control role during this period. Efforts to reduce the specific methods of human resources business, and finally make a summary and recommendations.