The Research Of Zero-based Budget Management System In Administration Of The Cost In Oil Production Factory And Its Applications

With the implement of low cost standing of PetroChina, the pressure of cost control becomes more and more serious to oil production factory. As a result, it becomes a very important problem to study a proper budget administrative system to control cost effectively. So zero-based budget management system in oil production factory is proposed to improve the level of cost budget administration of oil production factory and impel the management and administration system more scientificly and effectively.This paper begins with the model of internal and external budget administration and the budgetary technique, the present situation of budget administration in oil production enterprise is introduced. Based on the analysis of oil enterprise cost property and the use of ideology of standard cost and operational cost, the train of thought of standard operational cost has been proposed. The thought could be used to establish quota date of standard cost which acts as the quota material of zero-based budget establishment, thus the applied established model of zero-based budget is built. Then the administrative system of zero-based cost budget in oil production factory is put forward, including of building the vigorous administrative organization of budget, the applicable model of zero-based budget establishment, the effective implement link of budget control and the timely and accurate cycle system of feedback of budget control. The zero-based budget administrative system established in this paper has certainly theoretical and practical value in the aspect of budget management. On the purpose of future research and policy decision for the budget administration in oil production factory, useful reference and salutary lesson are provided.