| Petroleum resources is a global strategic resources, so to ensure the oil security is an important strategy of our country. Oil enterprises provide oil-gas resources, at the same time, face a lot of problems and challenges, especially in oil drilling engineering sector, who is called the locomotive of the oil industry. Moreover, its own development needs of the oil drilling engineering sector put forward new requirements of cost management. This paper makes the oil drilling engineering sector as the main body, and the different regions, well categories, well-types and activities as the research object, adopts site investigate, normative research and other methods, applies the theories of standard costing, quota cost method and activity based costing to constructs the index system of cost consumption quota of the oil drilling engineering sector, research on management application of the index system, and gives more suggestion on implementation smoothly of the index system in order to support the management application of the cost consumption quota index system.This paper first analyzes the problems, challenges that the oil drilling engineering sector faces, and its own development needs to reveal the necessity of the application of the cost consumption quota index system in the oil drilling engineering sector. Second, on the basis of the di-partition of the different regions, well categories, well-types and activities, this article designs a index system of the cost consumption quota of the oil drilling engineering sector under different conditions and reveals the relationship between the cost and the different conditions, which is the focus and the characteristics of this paper. On this, it raises a basic way to apply the index system on management, including cost estimate, cost control and the performance evaluation. Finally, many measures have been put forward to promote the implement of the index system in the oil drilling engineering sector. |