Study On Oil Production Cost Control Of A Oil Production Based On Activity Based Costing

In the world economy environment under the background of low,each enterprise is facing a severe situation of profit decline,especially as a core component of the petroleum enterprise economic development in our country,the international oil prices fell in 2014,profits in bluff decline,while oil prices recovered slowly now,but cannot be compared with the price a few years ago.Oil companies in order to adapt to the economic environment,has begun to change ideas,put the cost control in the important position of enterprise development,but due to the complexity of the process of oil field enterprises,involving the cost of oil field and operating costs of the cost of the entire oil and gas ratio is bigger,so how to reduce the operating cost as a problem in oilfield enterprises sustainable development priority.Founded on November 1,1960,A oil production plant is A modern oil production plant integrating petroleum exploration,oil and gas development,oil and gas gathering and transportation,and hot extraction and supply of heavy oil.After studying the cost structure of A oil production plant,the author finds that the current cost target management method has many limitations,which requires to find A new cost control method to control the cost.Comprehensive analysis of various aspects,the author decided to homework cost method was applied to control the cost of A production plant,mainly in the stage of cost budget work,based on the job,according to the "product consumption operations,operations consume resources",the principle of the enterprise resource cost reflected clearly,compared with A production cost target management system,operation cost method to the factory to provide more timely,accurate and comprehensive cost data,and more abundant financial and operating information.In this paper,the basic principles of activity-based costing are introduced first,referring to the relatively mature basic theories on activity-based costing at home and abroad in recent years.Secondly,the problems of cost control in A oil production plant are analyzed.For A production plant is A large old production plant,production cost control method is more extensive,disconnect,indirect cost management and production costs than major practical problems,such as the basic theory of homework cost method with A combined production of oil and gas development and production practice,the subdivision of accounting object,according to the different technological process to establish different work center,according to the different cost drivers,the allocation of indirect costs.And with the aid of A production plant for 3 years of financial data to analysis and calculation of cost drivers,design A production cost control scheme based on homework cost method,and A production plant homework cost method to provide the corresponding security measures,make the cost information more detailed,more scientific,provide the basis for drilling production decision of enterprise.