Research On Cost Management Of A Oil Production Plant Based On Cost Driver Theory

International oil prices continued to fall,the oil industry profits decline,oil production enterprises to further strengthen the demand for cost management,but the old oil production,new environmental protection law investment,staff expectations of income,oil and other environmental factors increase costs,will be transferred to the cost of management pressure.In this paper,the A oil production plant with the deepening of the oil field development,oil comprehensive water,the gradual decline in the rate of continuous increase in oil efficiency measures continue to reduce,resulting in increasing cost management.In the actual production and operation,the cost of oil production is a systematic project,including the whole plant units,departments,but also penetrate into the production,technology,security,party groups,business and other aspects of the continuous improvement of production costs and business Cost strategy requirements of the contradictions,as well as the difficulty of production cost management with the efficient production gap between the oil field more and more obvious.Therefore,the production cost of management control,has become an urgent need to solve the problem,only to solve this problem,enterprises can be better healthy development.Based on this study,this paper,based on the previous research,takes the A oil plant as an example,and analyzes the driving factors of the cost cost in the three major business processes,such as oil production,water injection and processing,Year-related financial data,combined with the theory of cost drivers,through IBM SPSS Statictics 19 software analysis and processing,the establishment of sub-system sub-project cost of the relevant sub-model,and then summed up,and ultimately the formation of the three business system cost driver model.Finally,the concrete suggestions of four oil production plants based on cost motivation theory are discussed in strengthening the refinement of cost accounting,strengthening the scientific nature of cost budget,strengthening the effectiveness of cost management,strengthening the cost analysis and institutionalization of the assessment system.So that A oil production plant to better adhere to the “fine management,quality and efficiency” to work the main line,strengthen the basic work,fine technical management,and strengthen technological innovation,strong support for oil field continued stable production,thereby improving theefficiency of cost management.