Research On The Problems And Countermeasures Of Cost Management In M Oil Production Plant

In recent years,the international oil price has continued to fall,and the profits of oil companies have declined.After more than 50 years of exploitation,m oil production plant has entered the middle and late stage of development.Its production is decreasing,water content is increasing,and crude oil cost is increasing year by year.Under the background of international oil price downturn,the profit space is getting smaller and smaller,and even negative profit occurs.Compared with international oil companies,product cost has no advantage.M oil production plant is facing unprecedented cost management pressure.Only by strengthening the cost management level of M oil production plant,effectively restraining the rising trend of its cost,and improving the core competitiveness of M oil production plant,can it adapt to the complex and changeable oil market and realize the grand goal of establishing a century old oil field of M oil production plant.In this paper,M oil production plant as the research object,using the research method of literature analysis and questionnaire survey,in-depth analysis of M oil production plant cost management problems and Countermeasures.First of all,this paper introduces the basic situation of M oil production plant and the current situation of cost management,and analyzes the cost change trend of M oil production plant based on the cost data from 2015 to 2019.Secondly,on the basis of the previous literature search,current situation analysis and other work,combined with the questionnaire to determine the cost management of M oil production plant in cost budget,cost accounting,cost analysis and control,cost assessment The existing problems are unreasonable cost budget index,insufficient cost accounting,inadequate key cost control,untimely cost dynamic analysis and low participation of cost assessment grassroots staff,and in-depth analysis of the causes of the problems.Finally,the paper puts forward the countermeasures to strengthen the cost management of M oil production plant: introduce the cost driver budget method,establish the subsystem single well cost accounting system,key cost control,establish the real-time cost early warning mechanism and establish the grass-roots staff performance appraisal system,so as to optimize the weak links of cost management in M oil production plant and improve the cost management level.