Study On Cost Management Improvement Of Drilling Engineering Company A

At present,the epidemic is spreading,the world economy is in a downturn,and the international crude oil price has fallen dramatically in history.The global supply-demand relationship and international situation lead to great uncertainty in the future trend of crude oil price.Cost management has become the core content of enterprise management.How to reduce consumption rate,improve productivity,and the success or failure of cost management is very important for enterprises.In recent years,as the core component of China’s economic development,the oil enterprises,both in industrial scale and production,are gradually expanding.Although the early exploration in cost management and some progress through practice,there are still some deficiencies in the depth,breadth and strength of cost management research.At the same time,with the decline of international oil price,how to solve the cost problem of oil companies has become a major issue related to development.How to improve cost management,adopt scientific cost management methods to improve cost operation efficiency and economic efficiency is very important for the development of an oil production plant and the development of enterprises.Based on the above background,this paper takes the cost management improvement of drilling engineering company a as the research object,combined with the basic theory of cost management,makes clear the writing background,research significance,research content and research ideas.According to the current situation of cost management of drilling engineering company a,it analyzes the existing problems and causes of the problems in cost management of drilling engineering company a,and holds that drilling engineering company a There are some common problems in cost management of the company,such as unscientific cost management,imprecise cost control and weak cost control ability.These problems lead to the cost management of drilling engineering company a can not play a full role and affect the economic benefits of the enterprise.In view of these problems,this paper explores the theoretical starting point of activity-based cost management and target cost management,analyzes the process and content of directional well technical services,constructs a cost management system based on budget,accounting,control and performance evaluation of activity-based cost method,and designs the key links of improving cost management according to the objectives and principles of cost management improvement: establishing The resource cost base,activity center and activity cost base of the company are determined,and the resource and activity drivers are determined.The cost budget,accounting,control and assessment mechanism based on activity management is built,and a set of implementation path of activity-based standard cost management is built theoretically.