| Oil drilling is an industry of high investment, high risk as well as low profit. For a construction enterprise, how to complete the task and achieve a certain profit in the given investment by owner to ensure lasting operations of the enterprise is a very important subject. Given the total established investment, Only by reducing and saving in cost management of industry and control can guarantee to realize enterprise’s management goal. In the process of industry cost management and control, Zhongyuan Oilfield Drilling has experienced numerous ways and approaches through the development of many years, which one can be more suitable for construction enterprise of Zhongyuan Oil Drilling to effectively improve the efficiency of the enterprise management, which is just the context of the thesis.First through the study of management model adopted and the evolution of of cost management and control as well as the analysis of the actual control effect and disadvantages, the thesis come up with the reform for current target cost management in the existing system. Second, by being aware of the theory of target cost management, the thesis combines with the actual conditions of the oil drilling industry to aims at the construction of the whole system of cost target management, and through the role played at present stage by the whole cost target management in the process of cost control of Zhongyuan Oil Drilling Industry, the thesis will verify its scientific and practical effects to offer reference and guidance to some extent for construction cost control and management of Zhongyuan Oil Drilling Companies... |