Study On Production Cost Management Of S Oil Production Plant Based On Strategic Cost

In recent years,with the fluctuation and fall of international oil prices,the profit margin of the oil industry has been squeezed,and the development of oil production enterprises is also difficult.More and more oil production plants are gradually paying attention to cost management,and hope to expand profits through effective cost management.However,some of the old oilfields stable production expenditure,coupled with environmental protection laws and regulations and policies,the impact of human costs increased year by year,making the cost management pressure faced by oil production plants continue to rise.Taking S oil production plant as an example,with the development of oilfield,the comprehensive water cut and decline rate of oilfield have increased,the efficiency of quiet measures has gradually decreased,and the situation S oil production plant is facing in production cost management is more severe,the difficulties are more prominent.At the same time,from the perspective of internal management of oil production plants,production cost management is not only related to production links,but also related to technology,safety,management and other aspects.The contradiction between the upgrading of production costs and the strategic requirements of low cost and the gap between the development strategy of high-efficiency production is becoming increasingly prominent.Therefore,from the perspective of long-term development of oil production plant,production cost management of S oil production plant must be studied and solved.Under the guidance of strategic cost theory,this paper studies production cost management of S oil production plant with the aim of reducing production cost and strengthening strategic position.Firstly,by consulting the relevant literature,this paper combs the research results of cost management of oil extraction plants at home and abroad,understands the current research situation,defines the concepts involved in this study,such as cost management and strategic cost,and analyzes the relevant theories in the study,such as the content and the formation of production costs.This management process,input-output data envelopment analysis,activity-based costing,strategic cost theory,lay the necessary theoretical foundation.Secondly,by investigating and evaluating the current situation of production cost management in S oil production plant,the main methods of cost management and the problems in production cost management system are understood.Thirdly,under the guidance of strategic cost theory,the production cost management of S oil production plant isconstructed,the strategic position of production cost management is defined,and the cost motivation is analyzed under the guidance of strategic cost theory.The detailed analysis is carried out from three aspects of production system,water injection system and treatment system,respectively.Because of the model,it is applied in cost management.Finally,based on the strategic cost,this paper puts forward some suggestions on the production cost management of S oil production plant,suggesting that S oil production plant should sort out the concept of strategic cost management,take comprehensive cost management as the basic principle,scientifically and technically decompose each production index,strengthen budget management,refine cost accounting,strengthen cost control,and perfect the relevant systems such as cost analysis.Through the study of this paper,the production cost driver model of S oil production plant is constructed,and based on this model,specific suggestions are put forward for its production cost management.This model can not only help S oil production plant to realize the effective management and control of production cost,but also provide a reference for other oil production plants to achieve cost control and strategic objectives.And draw lessons from.