Study On Performance Evaluation Of S Oil Company’s Gas Plant Based On Responsibility Accounting

Currently, the production and operating environment of oilfield companies in China has undergone profound changes, the problems of resource restraints and development difficulties are getting bigger and bigger, which requires the Chinese oilfield companies to make more efforts in strengthening the management level of production and operation.The evaluation of Oilfield companies for the performance of the attached gas plants is an effective way to strengthen the company’s management. By setting up responsibility center and evaluating the performance of it, the objective conformity of the attached gas plants and oilfield companies could be ensured, which is of vital significance for improving the management level and economic benefits of oilfield company.The performance evaluation theory basing on responsibility accounting has achieved certain application and development in oilfield company, but the application of this theory should still be improved in breadth and depth due to the constraints of internal and external environment,.Taking the attached gas plants of S oilfield company as an example, this thesis makes an research on the basis theory of the performance evaluation firstly and analyzes the current situation of performance evaluation in these gas plants as well.What’s more, using the questionnaire method, it also analyzes the performance evaluation of gas plants and discusses the problems of performance evaluation, especially the controllability of costs and the defects of the evaluation indexes, and Residual Income Index and Value Management Index has also been introduced in the corresponding targeted optimized scheme. At the same time, this thesis uses the Analytic Hierarchy Process to determine the index weight of performance evaluation,and uses the Fuzzy comprehensive evaluation method to adopt the relevant data of gas plants for instance analysis. Finally, in order to make sure the performance evaluation could be carried out smoothly, the relevant guarantee measures has been proposed.Optimizing performance evaluation of gas plants is conducive to evaluate the performance of gas plants scientifically,make it clear the responsibility of gas plants and guide its management practices, besides, it has important and practical significance on improving management level and economic benefit.