Research On The Responsibility Control System Of Oil And Gas Operation Cost In Oil And Gas Enterprises

With the development of market economy, the petroleum enterprise of China restructuring, standardize the management, strengthen cost control, scientific establish low cost development strategy. By running situation in recent years, the achievements in the low cost strategy, operating cost management and control level of the oil field enterprises are also experiencing the hitherto unknown test.In order to scientifically, reasonably effective ways for oil and gas operation cost control, improve the operating cost management level of oil and gas enterprises, in the analysis of oil and gas operation cost management present situation, production characteristics, standard cost management of petroleum enterprise, strengthening the cost before, during and after the event, the whole process control has great theoretical value and application value.The oil and gas operation cost as the research object, uses comparative analysis, field investigation, normative research, empirical analysis, combining qualitative analysis and quantitative research methods. The main contents of this thesis include5parts:one is to introduce the research background, research status at home and abroad; two is for the oil-gas field enterprise operating cost control, this paper introduces the basic theory of activity-based standard cost management, including activity-based standard cost management concept, management method, the significance of implementing the relevant content; analysis of the impact of the characteristics of production and management oil and gas operation cost; three is to explain the basic situation of operation cost management cost management of oil and gas field enterprises gas; four is the main problems in the oil and gas operation cost control exist, with standard cost management as the basis, to strengthen the oil and gas operation cost budget control, in control, after the quota standard difference analysis of the whole process management, establishing oil and gas production workload and operation cost linkage operation standard cost index system, the cost budget estimate model, variance analysis, appraisal system; five is to account for the largest proportion of oil and gas operation cost of electricity control as an example, through carries on the cases analysis of oil and gas operation cost control method.