The Study Of Strategic Cost Management For Oil-gas Enterprises Based On Reservoir Operation

With the advancement of the in-depth reform of China's oil industry and the introduction of reservoir management idea, the cost management practice, which concentrates on output blindly and leaves out the economic benefit, has gradually become history. In this case, reinforcing production operations management to cut cost and improving economic performance has become the central issue for oil-gas enterprises. The business environment of China's oil-gas enterprises is now changing dramatically, and the resource constraint and developing difficulties we are now facing are becoming greater. Most domestic major oilfields have entered the middle and final stages of their development, especially the eastern China ones, whose development cost have skyrocketed with the rise in containing water.In accordance with the requirement of implementing the reservoir management strategy, and by learning and applying the strategic cost management theory, this dissertation comes up with the content frame and quantitative model of strategic cost management in reservoir-operation-based oil-gas enterprises, which makes a realistic significance to the decision-making level of reservoir management and the economic benefit of those enterprises.This dissertation starts with the cognition to the theory of reservoir management and strategic cost management, and it gives a summary to the research results of the theory and method of reservoir management and strategic cost management. Through analyzing the current cost management model of our country's oil-gas enterprises and viewing the innovation practice of the reservoir operation and cost management in foreign petroleum companies, it points out the fundamental principles and main methodological tool for strategic cost management and reservoir management, and lays down the theoretical basis for promoting the strategic cost management of the reservoir-operation-based oil-gas enterprises therein.This dissertation analyzes the current model of operation control and cost management in our country's oil-gas enterprises. It also takes the inside and outside environment change of those enterprises, especially the implementation of reservoir-management, into consideration, and comes up with some indications, which describes the defects of the cost management system now in force and the development requirement of reservoir-management, are in fact the realistic needs for promoting the strategic cost management of reservoir-operation-based oil-gas enterprises.The dissertation starts from defining the connotation of reservoir operation strategy cost management in oil-gas enterprises, and on the basis of summarizing the requirement to strategic cost management put forward by the implementation of reservoir operation strategy, it nails the basis task, target and founding principles, presents the content frame, and clarifies the characteristics of reservoir operation strategy respectively.It establishes the theoretical framework of reservoir operation strategy cost management and the model of strategic cost management of reservoir-operation-based oil-gas enterprises innovatively. It first analyzes the inner and industrial value chain of oil-gas enterprises'reservoir operation process, sets up the corresponding analytical model and nails the struggling direction of reservoir operation strategy cost management of these enterprises. Then, based on the value chain analysis, it creates the analytical model of structural cost driver and execution cost driver for reservoir operation by analyzing strategic cost driver and advancing the concrete implementation of reservoir operation strategy cost management. In the meantime, it evaluates the performance by using fuzzy comprehensive evaluation, appraises the carryover effect of reservoir operation strategy cost management separately.Based on the establishment of the theoretical framework of reservoir operation strategy cost management, this dissertation makes some creative study on the real data of the oil-gas enterprises, and confirms the scientificity and practicability of these enterprises' reservoir operation strategy cost management.