Research On The Activity-based Budget Management In Operation Cost Of E Oil Production Plant

With the acceleration of the market-oriented reform of the oil and gas industry,the internal and external business environment of China's oil and gas production enterprises is becoming increasingly complex.On the one hand,international crude oil prices continue to run at a low level,and foreign oil companies have taken budget management optimization as a breakthrough to improve their product competitiveness and economic benefits.On the other hand,the contradiction between increasing reserves and production and operation cost control of domestic oil and gas exploitation enterprises is increasing.In December 2018,the Ministry of finance of the people's Republic of China issued "guidelines for the application of management accounting No.204-operational budget",which provides new ideas and methods for China's oil and gas production enterprises to improve the level of budget management and strengthen operation cost control.Taking e oil production plant as a case,this paper introduces activity-based budgeting into its budgeting process.Based on the analysis of activity-based budgeting theory and the production management practice of E oil production plant,this paper discusses the feasibility and effectiveness of the application of activity-based budgeting,so as to improve the softening phenomenon of traditional budget constraints and give full play to the functions of budget in cost control,implementation correction and performance evaluation,To meet the increasingly refined management needs of E oil production plant.In this paper,the research on the operation cost management of activity budget in E oil production plant is mainly carried out from the following six parts: the first chapter is the introduction,which establishes the research angle and research ideas on the basis of the background analysis and the analysis of the current situation of the theoretical research on activity budget at home and abroad;The second chapter is the related theoretical basis,through combing the basic theory of budget management and activity-based budgeting,to pave the way for the next step of research and analysis;The third chapter mainly introduces the basic situation,business process and operation cost composition of E oil production plant,and analyzes the budget management status and existing problems of E oil production plant;The fourth chapter is the design of operation cost management system of operation budget in E oil production plant,which includes the determination of operation budget objectives and indicators,the division of operation center,the analysis of cost drivers,implementation control and evaluation;The fifth chapter is about the application of operation cost system of activity budget in E oil production plant,which uses the relevant data of the enterprise to compile the budget table,analyzes the budget difference and the actual implementation effect,and puts forward the application guarantee measures;The sixth chapter is the conclusion.Through the research of this paper,we hope that the application of activity-based budgeting can help e oil production plant to strengthen the control of operation cost and allocate enterprise resources reasonably.