The Research Of Cost Management Pattern Of Oil Company

Accompany with the stock system's deepen of our country'soil enterprises and the coherence of our country's oil price withforeign countries',the production and management of our country'soil enterprises and the development of international oil economyhave already melt into one another. Compare with largeinternational oil companies, Chinese oil companies have a lot ofdisadvantages, such as the number and quality of resourcesoccupied, the number of workers and the burden leaved by history.Furthermore, our country's management system and operationmechanism also fall behind large foreign oil companies. So, how toeffectively enhance oil companies'management level, reduce thecost of oil and natural gas, increase companies'economic benefit,improve oil companies'ability of competition in the internationaloil market have already become a serious problem which can notbe delayed.In the first place, this thesis reviewed the history of Chineseoil companies'development, analyzed the present situation ofChinese oil's cost management. Then, it briefly introduced thehistory and the present research situation of Chinese and foreigncountry's cost management. It compared and analyzed the costmanagements used in this thesis from the theory aspect. Accordingto the characters of oil company, it used Activity-Based Costing,Standard Costing, Target Costing, Responsibility Costing andStrategic Costing to design the cost management pattern of oilcompanies. It also analyzed predicted and calculated someexamples.This thesis's research pays attention to the combination oftheories, modles, methods and practical production of oilcompanies. Using examples, it proved the practicability andeffectiveness of the cost management pattern it has established andproved this pattern has accomplished the purpose to improve costmanagement level of the oil company.