| As international oil prices low in recent years,domestic economic growth is slowing,difficulty growing old oilfield development technology,the traditional cost management mode faces many challenges.Facing the severe situation,the 2nd oil production company as Z oilfield with the first pilot unit,the all-round construction of mechanism of system of "oil company".The author study target cost management theory,combined with the reform of the status quo,To establish a adapt to the 2nd oil production company and gradually in all the fields in the future enterprise promotion of target cost management system.This paper with Z oilfield 2nd production company as the research object,put forward "three co-existence " control method Pioneering applied to target cost management,designed the construction base on the cost of the node in the plant,cost factors,hierarchical control of target cost management system,including liability level defined,cost index decomposition,tracking and control,phase measuring four integrated operational system of rewards and punishments,closely around the "oil company" mode,the main,non-core,plant-level management,project department of the four plate according to the node to carry out the target cost management responsibility to specific positions.This paper introduces the relevant theoretical research and production in the 2nd production company after the current situation of cost management,using the target cost management theory for its new "oil company" organizational structure design a set of target cost management system,perfect the process of target cost management,promote the effective development of business activities.Its main business unit production management area for example,through the forecast effect of its implementing target cost management system demonstrates the feasibility and advantage,achieved remarkable results,to establish and improve the corresponding target cost management system provides a blueprint. |
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