Research On The Standard Cost Management System Of Oil Production Based On Cost Kanban

Currently, the world economic crisis make energy supply become more and more tough.Due to the over-reliance on traditional management system, many domestic oil productionenterprises have exposed serious management problems. In order to overcome the defects oftraditional cost management mode, this paper constructs a new management system that is thestandard cost management methods combined with the Kanban management theory. At thesame time, the complete new management system should have theoretically innovative andalso can be applied into practice.The paper constructs the standard cost management system of oil production based oncreation and application. First, the paper describes the necessity and feasibility ofimplementation the oil extraction factory standard cost management system which mainlyconsists three parts of oil extraction factory cost management present situation analysis, oilextraction factory standard cost management system the necessity analysis and oil extractionfactory standard cost management system feasibility analysis. Secondly, this paper constructsthe framework of oil extraction factory standard cost management system which includingfive parts of the construction principles and ideas, kanban management of standard costs ofoil production, cost budget kanban management, performance evaluation kanban managementself-improvement mechanism and so on. And then, the drawing process of kanban will bedescribed from five aspects-the drawing of standard operation kanban of oil productionactivities, the drawing of cost budget management kanban, the drawing of standard cost of oilproduction, the drawing of cost difference kanban between actual cost and standard cost andthe drawing of performance appraisal kanban. Among these aspects, the paper takes an oilproduction factory for example and analyzes the implementation process of the standard costmanagement system of oil production based on cost kanban and the process of drawingprocess of kanban so as to provide case support. In the following passages, the paperdiscusses the safeguard measures for the Standard cost management system of oil productionbased on cost Kanban from four aspects-raising the cost management awareness of all the staff, enhancing the management sustainability of the Standard cost management system of oilproduction, improving the implementation ability of staff for the new management system,improving the innovation ability and the digestion and absorption ability of enterprise anddeveloping comprehensive technology support system for the management system.