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Study On Cost Consumption Quota System In Oilfield Communities

Posted on:2015-04-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y LiuFull Text:PDF
GTID:2296330503475388Subject:Accounting
Abstract/Summary:PDF Full Text Request
If China’s petroleum enterprises want to gain a foothold in the international oil market, they must improve their level of cost management. Some petroleum enterprises in our country has already divided the sectors and studied management application problems of cost consumption quota system in the development sector. Facing their own inadequate basis in cost management and current situation of the reducing subsidies, the oilfield communities of the logistics services sector should carry out fine management and improve the input-output efficiency to lay foundation for their own and the whole petroleum enterprises to improve competitiveness. This paper bases on the actual cost management of oilfield communities, takes the various service activities as research objects, adopts literature search and field investigation, uses the ideas of quota cost method, standard costing and activity-based-costing, establishes the cost consumption quota system in oilfield communities, proposes safeguards in order to ensure the system’s effective operation.First, this paper introduces the developments and changes and the status of cost management in oilfield communities, proposes the existing problems in cost management, reveals the necessity to establish the cost consumption quota system; second, on the basis of dividing different systems, communities, property companies, service levels, activities, penetrating before, matter, afterwards control, this paper establishes cost consumption quota system in oilfield communities, the system includes the establishment and management applications of cost consumption quota, in the establishment of cost consumption quota, every factor cost should divide into two parts: quantity quota and price quota according to the principle of quantity and price separation. Building the cost consumption quantity quota model, cost consumption price quota model and cost consumption quota model, then, takes the “cleaning” service activity as example, designs templates of cost consumption quota. In the management applications of cost consumption quota, introduces the applications of quotas in three aspects: advance budgeting, process control in the matter and performance evaluation afterwards; last, proposes safeguards in order to ensure the cost consumption quota system’s effective operation.
Keywords/Search Tags:oilfield communities, cost consumption quota, management applications
PDF Full Text Request
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