Research On Improvement Of Cost Management Of Mining Link In X Oil Production Plant

Petroleum resources are an important strategic resource for China.In recent years,as the amount of production and consumption have increased,the production costs of oilfield companies have been increasing.Since its listing,China National Petroleum Corporation has been facing tremendous pressure to cut costs.M ore effective cost management has become an urgent task for Pet roChina to explore the international market.The machine mining process is the daily oil and gas production link of the X oil production plant,which is the most costly part of the oil and gas production cost,and the largest indirect cost.Therefore,the introduction of the standard operating cost system to improve the current standard cost accounting system in the X-production plant mining system,it has important practical implications for oil production plants.This paper takes the machine mining section of Changqing Oilfield X Oil Production Plant as the research object,and carries out research on the improvement of production cost management of oilfield enterprises.First,a detailed desc ription of the company profile and cost management status is given.Secondly,combining the production characteristics of the three processes in the machine mining process,the risks existing in each process are analyzed.These risks lead to some cost mana gement problems in the engine mining section.The article from the perspective of cost accounting and performance appraisal Analyze current problems in the cost management of oil production plants.According to the specific production process,using the relevant theories of activity-based costing and standard costing,the design and application of the operating standard cost management system is carried out.This paper has the following results: Through the case study of Changqing Oilfield X Oil Production Plant,it shows that the operating standard cost method can make up for the insufficiency of traditional standard cost accounting methods to accurately allocate indirect costs and fail to accurately trace responsibility;The machine standard cost management system combined with the operation cost method and the standard cost has certain practicability.