Research On Overall Target Cost Management Of Oilfield Enterprise By System Keys

With the growing difficulty of oil field development technology, slowing down of oil reserves growth, the increasing of environmental protection cost and fluctuation of international oil price, the traditional cost management mode faces a challenge. Faced with the severe situation, oil field enterprises introduce advanced cost concepts, such as reservoir management, total cost management, overall budget management, activity based cost management, target cost management, cost node management into cost management taking example by foreign enterprise advanced management theory in our country.These advanced ideas play an important role in oilfield enterprises cost control effectively, but between oilfield enterprise cost management and cost control, it still lacks of comprehensive and pertinence. Therefore, combination of the system node and overall target cost management will be the key point in the future research. Firstly this thesis has a basic understanding of system node and target cost management theory combined with the practice.Then analyzes oil enterprise currently cost management current situation and existing problems of oilfield enterprises system in our country. Thirdly analyzes the relation between the nodes and overall target cost management, and build overall target cost management on the basis of the node management target cost management, check the scientificity and practicality of overall target cost management by means of actual cases.Finally, this thesis puts forward some measures for practical application of the target cost management based on system node.