The Study On Strategic Cost Management Model Of Oilfield Enterprise

As the economic systems are being transformed and the traditional cost management methods of enterprises are being improved, the new cost management methods, which are fit to the rapid change of economic environment of internal and external enterprises, are being researched. Cost not only has influences on the enterprises profit, but also is a key factor of the competitiveness and survival development potential of enterprises, it is a matter that can not be avoided when enterprises constitute and carry out the development strategy. Meanwhile, how to reduce their costs through effective methods, how to understand cost from strategic view, researching the effective method to strengthen the cost control and perfecting the cost management theory and method system are the bottlenecks which restricts the development of Chinese enterprises, especially the state enterprises. Thus, Chinese enterprises cost management should be adaptive to the variations of enterprise management environment and requirements of strategic management, innovation and development are demanded to improve the defects of traditional cost management system.This dissertation shows the intensive and systematic study on strategic cost management theories and methods of oilfield enterprise. The background and significance of strategic cost management, its characteristics, contents and principles, and the present defects of oilfield enterprises are introduced. Whereafter, strategic cost management models are established and discussed as follows: value chain study of oilfield enterprise; strategic position study of oilfield enterprise; cost driver study of petroleum enterprise; outstanding achievement evaluation of strategic cost management of oilfield enterprise. SWOT variation and enterprise lifecycle have been used to study the overall strategy and position of competitive strategy, and then value chain and cost driver of oilfield enterprise have been discussed. The driving factors of cost are defined to get the point of cost management, and activity-based cost of oilfield enterprise has been applied. Outstanding achievement evaluation of strategic cost management of oilfield enterprise means selfexam and evaluation of strategic cost management, in which balanced score card has been used. Overall evaluation of outstanding achievement of petroleum enterprise is significant to achieve the objective of their international strategic management.