Study On Production Cost Budget And Control Management System Of JLYT Company

In today’s society, the rapid development, competition is becoming increasingly fierce,enterprise if want to occupy the active position in the economic tide, keep theircompetitiveness, only to constantly deepen enterprise cost budget management, strengthencost control, in order to obtain greater economic value to in the cruel competition survive. Inrecent years, the oilfield enterprises in terms of cost budget management and control, somework, some progress has been made, but in the current low oil prices, geological resourcesincreasingly scarce, mining gradually increase the difficulty of today, further studies of theoilfield enterprise cost budget and control management system and expand and considerableroom for improvement in, it is necessary to further research. Cost budget management andcontrol as a business planning is an important management tool, is the guarantee forenterprise to realize the quality and benefits of sustainable development and indispensablemeans of control.JLYT after50years of exploration and development, has entered the late exploitationstage, without a lot of reserves replacement to maintain stable production is more and moredifficult, every year to put huge cost spending maintain the existing production, therebyincreasing the pressure on the cost budget, despite the Oilfield Company in recent years,actively explore the standard cost management, initially to curb the rising costs ofmomentum. But because of the cost budget and control and production and businessmanagement of the separation phenomenon exist in the current budget management mode toyield do not benefit, blindingly fast fine chaos, resulting in budget management in theproduction and management company of weakening the role. The above problems urgentneed company to further optimize and improve the cost budget management system, dockingthe cost budget management and production and business management, production, costbudget integration management, play the cost budget of production and operation of theincentive and constraint function.The cost budget management theory and cost control theory, combined with theintrinsic link between the two, to JLYT company based on production cost control costbudget management system for in-depth exploration, first has carried on the analysis to the present situation of cost budget management and cost control, on this basis, is brieflydiscussed in this paper from the establishment of the budget and control of production costmanagement system for the design ideas, standard cost, cost budget index, system structures,such as aspects, aims to cost budget and control theory is applied in practice, promote theenterprises to improve the operation and management mode, to realize the maximization ofeconomic benefits. Based on the combination of theory and practice, a new cost budgetmanagement system for JLYT company is proposed..