Study On The System Of Performance Appraisal Of Oil-gas Exploration Management Based On Activity-based Cost System

The strategic position of oil-gas resources and the sustained and rapid growth of domestic oil gas demand, require strong development of China's oil and gas industries, especially the oil and gas exploration industry which is the beginning of the entire oil gas production activities. However, the oil and gas exploration involves a large number of high-tech applications, teamwork involving people with different majors with features of big investment in high risk, long hours and complicated technical craft. The oil-gas exploration management includes the decision-making, organization, implementation, monitoring and other processes and aspect, therefore, the management level of oil-gas exploration, is directly related to the effects and efficiency of oil and gas exploration. Strengthen the study on the system of performance appraisal of oil-gas exploration management and improve the efficiency and effectiveness of management is conducive to orderly exploration work carried out to ensure the continued stability of the oil and gas industry development, to ensure our country's strategic security of energy supply, thus the national economy of our country will develop sustained, steady and healthy with the energy support.This paper analyzed the correlated theories of performance appraisaland activity -based cost system, as well as the present situation of oil-gas exploration management. This paper proposed the necessity to strengthen the performance appraisal of oil-gas exploration management, through summarizing the domestic and foreign experience of performance appraisal. Following the usual construction step of performance appraisal system and on the basic of analyzing the key aspect of oil-gas exploration management overall flow, this paper has designed the performance appraisal system of oil-gas exploration management based on the activity-based cost system. In the process of constructing the system of performance appraisal of oil-gas exploration management, through the process analysis and the activity division, this paper construct scientific indicator system using the method of combining the qualitative and quantitative indicators, financial and non-financial indicators. Finally, this paper proposed suggestions to strengthen the performance appraisal of oil-gas exploration management.In short, on the foundition of referring to the domestic and foreign literature material and the oil-gas exploration management practice, this paper combining the idea of activity-based cost system and the performance appraisal system, designed the system of performance appraisal of oil-gas exploration management based on the activity-based cost system and this is the innovation spot of the subject. In this frame foundation of performance appraisal system, this paper selected the indicators comprehensively and scientificly, constructed the indicator system of management performance appraisal and putted forward the countermeasure and proposal to strengthen the performance appraisal of oil-gas exploration management.