The Research On Cost Management Of The Oil Production Plant Of Jilin Oilfield

Jilin Oilfield Yingtai Oil Extraction Factory (hereinafter referred to as "Yingtai OilExtraction Factory") was founded in July1,1986, belonging to PetroChina Jilin oilfield oilproduction plant under the secondary unit. From1986to1988in Yingtai oilfield fully putinto development,1988-2000sustained and stable yield for13years,2000years after theimplementation of the integration of exploration and development of large-scale productionis Jilin Oilfield’s first million tons of oil production factory, since2004, rapid productiondecline and integrated into the adjustment phase,2007Yingtai Oil extraction factory begandevelopment of natural gas industry,2007-2008risk exploration stage: has English176, longdeep wells in the camp city group to see the gas logging show, indicate a great potential forexploration.2008-2009in exploration stage: in five tree tree I, II, III structural deploymentrespectively wells deep dragon101,2,3well, in the camp of first and second to see good gaslogging show continuously expand the exploration results of five tree structure belt,2009ispresented to predict the reserves1098million square. Since2010implementation of reserves,development and test phase, the gradual implementation of predicted reserves,2011tosubmit the proved reserves of318million square,2012in the implementation of provenreserves of302billion square; continuous exploration and development benefit, haslaunched a fast drilling bridge plug, horizontal wells, high angle wells and nitrogen gasdrilling and other development test.Natural gas resources are mainly concentrated in2blocks: Dragon deep1gas field,dragon deep2-3gas field, geological reserves of62000000000cubic meters, recoverablereserves of25600000000cubic meters. Currently in the18natural gas pipeline, a total lengthof about540kilometers;13gas sub transmission stations and seven measurement pointdistribution in three counties and one district of four provincial city; present primary site,management of large radius, the distribution business, basic work is weak situation.At present, the oil production plant has a monopoly gas source, but also has a certainsize advantage, and then on the basis of reducing the cost, it becomes the key to enhance thecompetitiveness of enterprises. And the cost of reducing the cost is not the cost of thecompression, but the reasonable optimization costs. To establish a scientific,three-dimensional and information-based cost management system for the full cost management system of natural gas business in the oil production plant is the urgent matterfor the oil production plant.. Is also the key to the oil production plant revenue generatingearnings.Yingtai Oil Extraction Factory with market wide distribution, potential user, a stable gassupply, gas price fluctuations, a basic production unit, involves a complex, multi sectoralmanagement, coordination is difficult, the difficulty of cost management large. The costmanagement of natural gas business in the oil production plant is not optimistic.. The statusquo of the business cost management of natural gas in the oil production plant, only stays inthe stage of cost accounting, there is no formation of the cost management, but also the costmanagement system. Cost separately, there is a big risk, expense approval when the links arenot perfect, responsibilities, holes is bigger, tend to be people with ulterior motives of thepeople use. The two is the cost of collection, the cost of collection is not clear, the link costscannot be measured. Three is the distinction between the cost of sales and management, twodivision of the cost is not clear, the more confusion.The establishment of Yingtai Oil extraction factory building and perfecting the costmanagement system has become a top priority, the purpose is to in order to better costmanagement, optimize cost structure, cost control, to achieve greater profit space. Costmanagement is a continuous process of continuous improvement, it is subject to thesubjective consciousness of the people. The contents of cost management include costforecast, cost-decision, cost plan, cost calculation, cost analysis, and cost assessment andrewards and punishment.. The system construction consists of four subsystems: cost budget,cost accounting, cost analysis, and cost assessment..On the basis of the present situation of natural gas business cost management for the oilproduction plant, the paper puts forward the cost management system for establishing naturalgas business in the oil production plant.:Enhancing cost budget, change according to the cost of actually happened a year todevelop the annual budget, will cost last year and this year the combination of production,market development and sales forecast situation model, to develop the cost budget of thisyear, also according to the production and sales volume changes in circumstances, adjust thebudget; cost budget process specification, develop the assessment system of cost budgetingand cost budget assessment rules.Second, in the cost accounting, standard cost accounting procedures, introduces thenatural gas in the process of production and sales of the cost accounting, the activity-based costing accounting method, according to recovery the function of the production process,natural gas cost driver is divided into recovery, purification, transportation, the sales fouraspects, cost accumulation, which fixed costs directly into cost, without nodes go to eachcost driver and on the controllable cost of optimization management.Third, increase the cost of analysis and summary, in accordance with the principle of bycertain method, take note of the budget data, accounting data and production and sales,actual cost expenditure control, reflected in the budget to complete, find out the reasons forthe lifting of the cost, find lower into the ways and methods, to achieve maximum profit withthe minimum expenditure.Four, strengthen the cost assessment and rewards and punishments, assessment andreward and punishment are not the purpose, the evaluation and reward and punishment ofunits and personnel at all levels is to implement the reasonable cost management system. Inthe hearts of employees at all levels to form a cost concept, so that everyone has the cost ofthe heart, everyone knows the cost control. Everyone has the index to promote theresponsibility center to take responsibility for the cost of control, and then control and reducethe production costs of various products.The weighted average method is applied to avoid the appearance of the same score..The establishment of any system is a process that needs a process from establishing-improving-Perfecting-and then modifying-and then improving. To realize the perfectcombination of system and the actual system in the process of implementation need the testof practice, a set of perfect cost management system must adapt to the actual, only to adaptto the reality in order to play a role in the guidance and management of. At the same time,the implementation of a system also needs the corresponding safeguard, such as organizationand system security and so on. Only in this way can the cost management system reallyfunction. This paper will propose some suggestions at the end of the paper:(A) The cost management system of natural gas needs to be improved constantly. Withthe development and expansion of the natural gas business of Yingtai Oil production plant,the number of gas wells, pipelines and stations will continue to increase, cost managementindustry will face the new problems appear constantly, practice is the sole criterion fortesting truth, only in specific implementation can be found system of the existing problems,be sure to do the timely detection of problems, timely solve the problems and wait until theend of this year to ask questions, modify, too late, make system of dynamic adjustment,dynamic modification, so as to avoid the repetition of similar problems and make better cost management system for enterprise cost management.(B)The construction of the cost management system is a bottom-up process, startingfrom the terminal. The first station data reflect the most basic and the most basicmanagement effect. If there is a mistake in the first line data, it will affect the whole plant bythe summary of the level..(C) Once the cost management system is established, it must be firm and implemented.Yingtai Oil Production Plant of natural gas business cost management system of constructionis not difficult, difficulty in the implementation to change state-owned enterprise systemimplementation is not in place of the current situation, the key lies in the attitude ofcorporate management, from the grass-roots staff to the director that everyone has the costconsciousness, also have the task index, if not the specific implementation, rewards andpunishment is not fulfilled, then any system is a mere scrap of paper.