| With the rapid development of market economy,the market competition is increasingly fierce,and the space of enterprise profit is more and more small,in such circumstances,the cost level determines the level of enterprise profit and even success or failure of enterprise,therefore,cost control has become a key issue of attention of any enterprise.In recent years,the domestic oil industry gradually controls the scale of investment,substantially reduces the overall workload of the oilfield infrastructure and further compresses production costs.Oilfield enterprises are facing enormous operating pressure and severe situation of market development,so how to reduce the pressure on the operation of enterprises by effective cost control,has become the key to the survival and development of oilfield enterprises in the future.Under this background,this paper uses case analysis method and takes oilfield enterprise FF factory as the object of study,and makes a deep analysis of the problem of its cost control.The paper is divided into four parts.Firstly,it,as a whole,introduces the research background,research significance,research status at home and abroad and research ideas and basic content.Secondly,it introduces the relevant basic theory of cost control.The third part,takes the FF factory as the research object,and introduces the general situation of FF factory,the pressure on the production and operation of FF factory,product composition,the status of cost control and the problem of cost control,on this basis,further summarizes the deep-seated reasons of cost control problem of FF factory,including the backward concept of cost control,the imperfect cost control system,the unclear responsibilities of cost control department and personnel,the incomplete budget management,the lack of restraint and incentive mechanism and other problems.Finally,aiming at the existing problems,it puts forward the perfect measures of cost control,including changing the concept of cost control,improving the cost control system,clarifying the management responsibilities of relevant departments and personnel,strengthening budget management,and establishing of incentive mechanism. |