Value-based Management Transformation of Chinese Oil Enterprises

doi:10.3969/j.issn.1002-302x.2018.04.003

Abstract

Abstract: Value-based management (VBM) is a scientific management tool and method system to maximize the value of an enterprise. It is widely used in internationally famous enterprises. Transformation of profit-centered management into value-centered management is an important prerequisite for China’s oil companies to become international first-class energy firms. Based on the VBM connotations and characteristics, the paper elaborates the latest VBM theoretical developments in foreign countries. According to this paper, the key point of VBM is cash flow management while the difficult point is management of value drivers, the core is management of process and the essential is management of personnel. Currently, China’s oil companies face a series of problems in their VBM execution, such as inadequate awareness of VBM strategic significance, a low level of management tool development and informatization, emphasis of financial budget in the present budget management system, and profit-focused performance examination system, far from the outstanding value-based management. Therefore, it is proposed that China’s oil companies should enhance top-level design in VBM transformation to establish and implement the “one group three functions” management pattern, use the Internet + information technology to recreate the business flow, attach importance to specialized services to improve quality and efficiency of resources arrangement for the whole business chain, establish the comprehensive VBM-oriented budget management system, and expand the incentive mechanism for talents through a variety of channels.

摘要： 价值管理是最大化企业价值的科学管理工具及方法体系，在国际著名企业均得到广泛应用。我国石油企业开展价值管理，将管理模式从以利润为中心向以价值为中心转变，是构建国际一流能源公司的重要前提。文章从价值管理的内涵及特征出发，梳理了国外价值管理理论的最新进展，指出价值管理的重点是现金流管理，难点是价值驱动因素管理，核心是过程管理，本质是人的管理。目前我国石油企业实施价值管理仍面临一些问题，如对价值管理的战略意义理解不足、管理工具开发与信息化水平不高、现有预算管理体系突出财务预算、业绩考核体系以利润为中心等，与卓越价值管理尚有较大差距。为此，提出我国石油企业在基于价值管理的转型发展中，应加强顶层设计，建立实施“一组三会”管控模式；利用“互联网+”信息技术，实现业务流程再造；重视专业服务，提高全业务链资源配置质量和效率；以价值管理为导向，构建全面预算管理体系；多渠道拓宽人才激励机制等建议。

关键词: 价值管理, 价值驱动, 价值增长, 管理转型, 石油企业

CLC Number:

Qu Yufang, Yan Fei, Xu Dong, Chen Yu. Value-based Management Transformation of Chinese Oil Enterprises[J]. Petroleum Science and Technology Forum, 2018, 37(4): 13-18.

曲玉放　晏　飞　徐　东　陈　宇. 我国石油企业价值管理转型思考[J]. 石油科技论坛, 2018, 37(4): 13-18.

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