Study On Cost Management Problem Of A Oilfield Co.LTD

The cost management is the most important part of internal management for an enterprise.The oilfield enterprise have a long industry chain and its cost accounting node is also more and complicated,it is very difficult to cost effective management.Therefore,the low cost strategy of oilfield enterprise need to be maintained by perfect institutional constraints and strong execution to constantly improve the enterprise market competitiveness.In this paper,based on the study of domestic and foreign theory of cost management and cost control and deep analysis of strategic cost management connotation,the relationship between cost composition of oilfield enterprise and oilfield thematic business is determined.On this basis,A oilfield enterprise is selected as an example to analyze the cost status and determine the problems of cost management,and then clear the deep-seated management problem which restrict efficient development of oilfield enterprise.Finally,the following four improvement measures such as cost management consciousness,cost management rule,cost management system and cost management execution are put forward to optimize the enterprise management system and promote the enterprise sustainable development.The main research results are as follows:(1)Because the oilfield enterprise has a long industry chain involved the cost accounting and adjusting of different departments in up-middle-down stream,including the upstream exploration and development business with technical services,the middle-stream production and development business with production equipments,the downstream petroleum refining and sale business with customer oriented.Therefore,the cost management of oilfield enterprise must be basis on analysis and optimization of main business of whole industry chain in the process of oil and gas production,it is the basic starting point of oilfield cost management.(2)According to the current cost management situation of oilfield enterprise and its existing problems,the following four improvement measures such as cost management consciousness,cost management rule,cost management system and cost management execution are put forward to optimize the enterprise management system and promote the enterprise sustainable development.In these improvement measures,the optimization measures of cost management consciousness includes the construction of good environment and the establishment of fine cost management model;the optimization measures of cost management rule includes the improvement of cost control rule,the establishment of scientific talents training rule and the establishment of perfect scientific and technological innovation rule;the optimization measures of cost management system includes the improvement of cost management system,the establishment of scientific supplier evaluation mechanism and the establishment of petroleum production team accounting mechanism;the optimization measures of cost management execution includes strengthening both supervision and execution of cost control.Inconclusion,with regard to the cost management of oilfield enterprise,the cultivation and deepen of cost management consciousness is the foundation,the improvement and perfect of cost management rule is the premise,the establishment and improvement of cost management system is the key,the strengthening and supervise of cost management execution is the guarantee.Only the cost management consciousness of enterprise staff is paid enough attention,and the following improvement measures such as cost management rule,supervision mean and executive power are all improved and strengthen,the quality of enterprise cost management can be effectively improved.