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Study Of The Cost Control Of The ABC Institute Of A Gas Field Exploration And Development Of Oil

Posted on:2014-02-27Degree:MasterType:Thesis
Country:ChinaCandidate:J LiFull Text:PDF
GTID:2249330395494057Subject:Accounting
Abstract/Summary:PDF Full Text Request
Business cost is one of the key decision enterprise success or failure.With the rapid development of the socialist market economy and toparticipate in the competition of international market expanding scope,facing the high cost, high risk of oil and mining industry in our country atpresent, in the face of scarce oil resources, as well as the ultra lowpermeability, the natural decline rate is high, the characteristics ofsedimentary condition is complex, the reservoir lithology changes, oil andgas reservoir recognition difficulty and so on, for single well highinvestment cost characteristics, correct decision to save is the biggest, cangreatly reduce the rate of dry well, greatly reduce the sunk cost, for thispotential hidden costs, oil and gas exploration and development decisionearly research investment is particularly important, a total of research investment in exploration and development of grow with each passing day.Contradiction in the process cost management of research projects in theincreasingly prominent, reduce costs, improve efficiency in the use offunds, is the key enterprises in two to the development of. The traditionalcost management faces challenges, on the basis of domestic and foreignadvanced management concept, to improve the core competitiveness ofenterprises, the introduction of the ERP enterprise resource managementinformation system, comprehensive budget management, strategic costmanagement, standard cost management etc.. These advancedmanagement concept has changed the traditional mode of cost accountingof enterprises, financial cost management front, change from accountingto management. Through the comparative analysis of traditional costaccounting mode and overall cost to the budget based on the concept ofpositive control mode, explore the establishment of a suitable stagecharacteristics research cost control model, provide a useful reference forcost control and management of scientific research projects. This paper is divided into four parts: the first part briefly analyses thepresent situation of cost control research enterprise, has made thesummary to the domestic and international cost control theory, introducethe basic theory of cost control concept, comprehensive budgetmanagement idea, ERP enterprise resource management system. Thesecond part introduces the advantages of oil and gas exploitation mode ofEnterprise Research Institute research investment project to introduceadvanced management concept of cost control with the traditional costcontrol mode analysis, ERP information system in the application of ABCResearch Institute and the problems. The fourth part introduces ABCresearch the cost control process recommendations. Combining theexplicit, study of gas ABC oil contact status of cost control, to find afeasible and efficient cost control methods, provide a powerful guaranteefor enterprise in the fierce competition.
Keywords/Search Tags:Cost control, Comprehensive Budget management, ERP, Integration
PDF Full Text Request
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