Study On Cost Budget Management Based On Operation Of Oilfield Enterprises

In recent years, central enterprises to vigorously carry out management innovation,generally set up the budget management system, budget in the enterprise to optimize theallocation of resources, improve operation quality, improve operational efficiency,strengthen risk control in the increasingly important role, for the central enterprises toachieve sound and rapid development provides an important support. But along with theeconomic globalization, the pace of the network to accelerate and the central enterprises toadjustment of industrial structure and the internal resources integration efforts continue toincrease, part of the enterprise existing budget management mode can not adapt to the needsof the rapid development, especially all kinds of professional budget separated from eachother, each other is not cohesion, failed to form a organic whole situation, seriouslyrestricted the progress of enterprise budget management and implementation effect and needto accelerate the implementation of the comprehensive budget management of the pace.The to homework cost budget theory based on in-depth analysis as the foundation, inthe oil and gas production enterprise angle to research budget. Focus on the finalconstruction train of thought and method of preparing oil and gas production enterprisebudget management information system, achieve effective budgeting, forecasting, control,analysis, evaluation, performance evaluation, in order to improve the budget management ofthe oil and gas production enterprises, and to promote the oil and gas production enterprisesimplementation based on activity-based cost budget management measures to be explored.Thus, the significance of this study are as follows：(1) this paper in oil and gas production enterprise of enterprise strategy oriented, basedon the value chain optimization for the purpose, combined with the characteristics of theproduction process of oil field enterprise in our country to activity analysis, can be based onthe implementation of activity-based cost budget management method and application toprovide the reference.(2) based on activity-based cost budget management the advanced budget managementtheory is applied in China’s oil and gas production enterprises of oil and gas in the unit toconstruct a applicable to oil and gas enterprise management process of budget managementinformation system, based on the premise of activity-based cost budget management application are discussed, based on the new method of activity-based cost budgetmanagement in oil field enterprise in our country has been widely applied to providereference.