CL Oil Production Plant Target Cost Management Application

As international oil prices low in recent years,oil and gas field development difficulty increasing,oil reserves growth,increasing the environmental costs and the international oil price volatility problems such as the emergence of the traditional cost management mode faces a challenge.In the face of severe situation,CL oil production plant,as the unit of S oilfield,comprehensively promotes the construction of "oil company" system and mechanism.The author uses the theory of target cost management to explore and establish a target cost management system which adapts CL oil production plant to the whole oilfield enterprise in the future.Based on the target cost management theory as the instruction,to CL production plant as the research object,by consulting a large number of literature and the target cost management method and the study of the domestic and foreign well-known enterprise target cost management,combined with the actual situation of CL production plant and the current situation of cost management,optimize the existing target cost management system,and designs the construction based on the cost of the node in the plant,cost factors,hierarchical control of target cost management system,including the responsibilities defined hierarchy,cost index decomposition,tracking and control,phase measuring four integration operation system of rewards and punishments closely around the "oil company" model,the main business,the main,plant-level management,project department four plate according to the node to carry out the target cost management responsibility to specific jobs.This paper introduces the relevant theoretical research and CL in production after the current situation of cost management,by using the theory of target cost management in the new "oil company" organizational structure to design a set of target cost management system,perfect the process of target cost management,promote the effective development of business activities.Liang Na administrative zone with its main business unit as an example,through the forecast effect of its implementing target cost management system,demonstrates the feasibility and advantage of outstanding results have been achieved,target cost management system to establish and improve the plant provides the blueprint.