Study On Cost Management Of Oilfield Enterprises Based On Supply Chain Perspective

Currently, oilfield enterprises'finance department is responsible for cost management; material supply department is responsible for supply management. The oilfield enterprises has a very wide geographical distribution for materials to use, many management levels and related enterprises, complex productive technologies, engineering machineries, materials and suppliers. Because of above reasons, the cost of oilfield enterprises is so complex and there are some managerial problems which hinder the oilfield enterprises'production and business activities, affecting the oilfield enterprises to improve efficiency. As business competition intensifies, cost management activities of enterprises has the trend to go out of organizations. And cost management based on supply chain is increasingly important for enterprises. For the above, this paper explores to make an innovation based on the existing management mode, establishing a new management mode based on supply chain perspective, in order to solve the problems in the existing mode, to reduce costs and improve business profits.Methods of empirical research and theoretical research are applied in the paper. And this paper draws on and absorbs some scholars'research results both at home and abroad, doing a more in-depth analysis for the current situation of oilfield enterprises'cost and supply chain management, combined with activity-based costing, target costing, life cycle costing and some supply chain and logistics management theories, in order to build a new oilfield enterprises cost management mode based on supply chain perspective. Firstly, this paper describes the oilfield enterprises'supply chain, and analyzes current situation and existing problems in the cost management mode; then raises the necessity and possibility of the new mode and proposed framework and characteristics of cost management mode; Based on clear cost definition of oilfield enterprises form supply chain perspective this paper construct a cost management mode around oil production plant which includes activity-based accounting system, target cost control system and cost performance appraisal system. Combined with the actual situation of our country's oilfield enterprises, this paper puts forward the basis of mode's operation and protection mechanisms. Finally, comes to the conclusion. This paper breaks the established study scope of oilfield enterprises'cost management, making cost management infiltrating each aspect of oilfield enterprises'supply activity, and provides a new perspective for enterprises'cost management. At the same time, this paper focus on the integration of advanced cost management methods and actual operability, and has great reference for the realization of oilfield enterprises'fine cost management.