| The cost dynamic management control in petroleum enterprise starts from the practices of cost management control of modern enterprise aiming at finding out appropriate methods to suit to characteristics of the enterprise and to be in line with the laws of market. It can solve the practical problems of enterprise survival and development.Being an essential part of Shengli oil field, Down-hole Service Corporation must reduce their cost and gain profits, which is of positive significance of lowering the comprehensive cost of the Shengli Oil Field and decision-making for leaders at all levels.During the research, we used several methods like theory and practice, analysis information research, practice survey. Proceeding from objective realities of Down-hole Service No. X Corporation, the paper descants the basic principles about Cost Dynamic Management Control such as its concept, principles, methods, and its development etc. Secondly, we contend that the enterprise should learn from the successful native enterprises abroad on effective cost control. Thirdly, the paper analyzes the practical problems existing in Down-hole Service Corporation in order to be direction. Fourthly, the paper specifies the "141" method applied in the Cost Dynamic Management Control, builds the framework based cost driver , which could reduce the cost. Finally, several suggestions are offered to improve economic returns and enhance the Cost Dynamic Management Control. The Corporation should strengthen all kinds of ideas of Cost Dynamic Management Control; firm its foundation work; implement fine management of single accounting for a well; perfect the Cost Dynamic Management Control system; build a people-oriented and distinctive corporate culture.This paper sets forth the application of cost dynamic management control of Down-hole Service Corporation can get the whole process under control and carry out people-oriented cost management, which can be spread throughout Sino-PEC. |
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