Research On Labor Cost Management Of A Petroleum Engineering Company

With the deepening of global economic integration and opening degree of the market in China.,the competition among enterprises becomes more and more fierce;in this case,improving the ability of cost management becomes very imperative.Currently,the development of Ch,inese petroleum engineering enterprises are moving in the direction of reorganization of specialization,market-oriented operation,internationalization development,value orientation and fine management,which has put forward higher requirements for cost management.In the A petroleum engineering company,the labor cost is the second highest cost source and has accounted for more than 20%of total cost.Due to this high level of labor cost,the pressure of "reducing cost and increasing the ef-ficiency" is still very high in A company.The purpose of this thesis is to design a management system of labor cost for A company from the perspective of the ratio of input and output of labor cost,and to provide some measures to promote the implementation of this management system.First,based on the related theory on artificial management and the actual situation of A,this thesis analyzes the employment situation,labor cost and the current status of cost management of A,pointing out that the serious problems are existed in current management system and have to be solved.Second,according to the development direction and strategic objectives of A,this thesis designs the framework of labor cost management for A,then builds a management system of labor cost for A by considering the aspects of the labor cost budget,labor cost control,labor cost analysis and labor cost assessment.The idea of flexible control and horizontal control is introduced to the process of building this cost management system to make sure the growth of labor cost will not exceed the growth of EVA per capital,operating income per capital and total cost per capital,and meantime,to make sure the personnel expense rate,labor distribution rate and labor cost content of A will not exceed the average level of petroleum industry.Besides,to further optimize the analysis process of labor cost,a nimber of different methods,such as comparative analysis,structure analysi,?input-output analysis are used.Furthermore,many evaluation indexes are proposed to help the A company to evaluate its subordinate companies.Finally,to make sure the implementation of this designed cost management system in A successfully,some measures are provided from the aspects of strengthening labor cost management consciousness,controlling the total employment,optimizing the staff structure,standardizing the labor,unifying the labor cost budget caliber,improving the employee salary structure and performance evaluation management.