Research On Operating Cost Control In DS Oil Extraction Factory Based On Activity-Based Costing

With the fast development of technology and the integration of the international economy,the operating environment of the oil enterprises has changed a lot.In foreign countries,adapt to the changes of the inner and outer environment for enlarging the competence advantage,the oil companies not only apply the current theories and methods to the cost management,but also innovate the management idea,the part of operating cost control.China's oil company has brought forward the idea that lowering cost is the point of the whole strategy.In this thesis,DS Oil Extraction Factory operation cost control status quo of implementation of the system analysis,the existing problems of carding for it's failure to accurately reflect changes in the cost of operation,the operating cost control and production processes do not match,advance and make the operating cost control is insufficient,the financial information utilization degree is not sufficient,the operation cost control work become a mere formality,not reasonable control DS Oil Extraction Factory operating costs,supporting the introduction of homework cost method to operate the necessity and feasibility of cost control.This thesis classifies the domestic and foreign literatures related to the operation cost control of enterprises,and analyzes the current situation of operation cost control in the research field in detail.On operation cost control on the basis of theoretical analysis and design based on the DS Oil Extraction Factory operation cost control scheme of the homework cost method,puts forward the developing standard operating costs in advance,matter accounting actual operating costs and variance analysis,afterwards operation cost control scheme of the operation cost control measures are put forward,the operation cost method applied to cost control in the operation.In the end,the M operation area of DS oil production plant was selected as the research object,and the application analysis of operation cost control scheme was carried out and the safeguard measures were proposed.In this thesis,the integrated use of cost management theory and method to solve the problem of the reality the DS Oil Extraction Factory operation cost control,designed for the DS Oil Extraction Factory has a certain reference value of operation cost control scheme.Also in the process of implementation of operating cost control schemes for DS Oil Extraction Factory to provide more accurate and complete operation cost information,to a certain extent,solve the production plant is operating in the process of cost control standard set up to monitor and reward contradiction,highlight the people-oriented management concept,improve the self-development ability of oil and gas fields,the fields of economic and social benefits in a virtuous circle of track.