| Cost is an important content to measure the competitiveness of an enterprise,and it is of great significance to the development of an enterprise.In the external market competition of enterprises,they need to face various options,such as reducing costs or cost differentiation.In order to adapt to the rapidly changing internal and external environment,oil companies need to adjust their strategies according to the actual situation of the company.Reducing costs is a development strategy currently adopted by oil companies.This article takes gas production companies as the research object,and based on the relevant theories of the activity cost method,fully investigates and understands the characteristics of the oil and gas extraction industry and the actual situation of the E gas production plant.It uses a combination of standardized research and field investigation to study the operating costs Application of the method in E gas production plant.In this paper,the operation confirmation of the E gas production plant,the division of the operation center and the establishment of an operation library were carried out.Based on the analysis of the cost driver,a comprehensive operation analysis and operation integration were implemented,and the operation cost method was specifically applied.Based on the activity-based costing method,countermeasures and suggestions for improving operations and strengthening cost control are proposed.It is recommended that companies optimize their own business processes,organizational structures,and improve management capabilities to lay the foundation for cost reduction and efficiency improvement under the promotion of a shared environment.Create greater value for the enterprise.Finally,this article summarizes the relevant conclusions and looks forward to the subsequent research.The purpose of this article is to provide reference,help and guidance for the financial cost accounting and cost control practice of the oil and gas extraction industry. |
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