Research On Block Cost Management Of S Oil Production Plant Based On Cost Driver Theory

As a strategic material,petroleum resources have very important strategic significance for the country's economy and security.The competition in the international crude oil market is becoming fiercer and fiercer,and China's oil companies urgently need to strengthen their own strength to enhance their competitiveness in the international market.With the continuous development of the S oil production plant,the comprehensive water cut and comprehensive decline rate of the oil field have gradually increased,and the efficiency of oil well measures has continued to decrease,resulting in increasing difficulty in cost management.In order to further reduce oil production plant production costs and improve economic efficiency,this paper intends to conduct a comprehensive,systematic,and effective analysis of oil production costs through block cost management research,and discover problems in block cost management in a timely manner.Propose effective solutions,continuously optimize block costs,strengthen block cost management,and strive to implement low-cost development strategies to ensure the smooth operation of oil production plants.Based on past research,taking the S oil production plant as an example,according to the actual production,the detailed analysis of the driving factors of various costs in the block,the organization and analysis of the company's relevant financial data over the past three years,combined with the study of cost motivation theory,Using regression analysis method,through SPSS data statistical analysis software for analysis and processing,to establish a block cost driver model.Finally,it puts forward specific suggestions on strengthening the cost management of the block based on the cost motivation theory of the S oil production plant,which is conducive to the effective implementation of the oil production plant's strategy of "open source and reduce expenditure,reduce costs and increase efficiency".This article is mainly divided into seven parts: The first part is the introduction,expounding the research background and significance,the research status at home and abroad,research content and methods.The second part is an overview of related theories,and discusses cost motivation theory,cost management related concepts and block cost management related theories.The third part analyzes the cost management of the S oil production plant and the status quo of production and operation,and summarizes and summarizes the problems existing in the cost management process of the oil production plant.The fourth part is based on the explanation of the block cost management and the division of the S oil production plant block,and analyzes the cost and the cost driver in the oil field block in detail.Based on the analysis of the cost drivers,the fifth part establishes a block cost driver model that fits its actual situation,and analyzes and verifies the effectiveness of the model.The sixth part puts forward specific opinions and suggestions on the block cost management of S oil production plant.The seventh part is the conclusion.