Research On The Target Cost Management Model Of All Employees In The X Mining Area Of Z Oilfield

In recent years,China’s oil and gas field development has entered the middle and late stage.Saving and improving the efficiency requirements in the situation is grim,and under an arduous task.In addition,the environmental constraints of low oil prices also need to continue to develop cost management.In the logistics service system of petroleum and petrochemical enterprises,it is particularly important for the community units to strengthen the cost management,and to realize the standardization and refinement of cost management.Under the call of implementing all target cost management scheme in China petrochemical industry group,the total target cost management should be carried out in X community which belongs to Z oilfield.It is not only an important role in solving cost management problems,but also of great significance for modern cost management.In this study,based on the relevant theories of target cost management,activity-based costing,node cost management and target cost management,this study analyzes the present situation of cost management in X community.Starting from the origin and function of cost,various aspects of expenditure are analyzed in order to find out the existing problems in cost management and control.Based on analysis of the current situation and problems,this study recommend to establish full responsibility system,standard system,management control system,and staff appraisal system,to construct the whole target cost management mode in X community.Then,the study puts forward the mode of implementation,including institutions,target cost decomposition index,standard,unit cost management,benchmarking management and all staff assessment.Finally,the study puts forward the safeguard measures of X community all target cost management mode,including the formulation of control and guarantee system,the promotion of information management level,the construction of all staff target cost management culture,etc..The model of target cost management can improve cost management level,and enhance the competitiveness of enterprises,It is an effective way of tapping the potential synergies target of petrochemical enterprises.