Research On The Total Responsibility Cost Management Model Of Oilfield Enterprises

As a modern management accounting tool,the responsibility accounting system has been widely used in various industry fields in recent years due to its advantages of achieving good internal control through matching powers and responsibilities.However,in the oilfield enterprises that have a bearing on the national economy and the people's livelihood,liability accounting and the liability cost management system derived in China have not yet played their due role.Under the dual pressures of falling oil prices and declining reservoir benefits,oilfield companies have conducted a series of intensive cost management explorations and achieved some results.However,due to the traditional “cost-based” thinking mode,the current oil company's responsibility assessment system has yet to be improved,some employees' awareness of responsibility and cost control is not strong,and the implementation of cost responsibility is not enough.The cost control effect of enterprises is not ideal.Therefore,it is imminent to construct a system of total responsibility costs that meets the characteristics of oilfield production and operation.Based on the present situation of oilfield enterprise cost management,this paper,in accordance with the theory and practice of full cost management,responsibility accounting and responsibility cost management,analyzes and points out that there are problems such as the absence of a system for the application of liability accounting,the unreasonable delineation of the responsibility center,the ineffectiveness of the responsibility budget preparation,the lack of clarity in the selection of cost indicators and standards,and the need to improve the accountability mechanism.Based on this,a full cost responsibility model for oilfield enterprises is proposed.Through the division of responsibility centers at different levels,a series of processes such as defining the scope of responsibility,selecting cost targets,defining cost standards,releasing cost targets step by step,performing variance analysis,and implementing responsibility assessment and assessment are conducted to evaluate how oilfield enterprises can further refine their costs management work for reference.In addition,in order to ensure the practicability of the designed model,this paper chooses an oilfield in northeast China to simulate the application and puts forward some recommendations,such as improving the cost control awareness of the staff,increasing the rewards and punishments of cost control,continuing the supplement of cost index system,and ensuring the whole process of cost control.