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Research On The Whole Value Chain Cost Management Of Oilfield Enterprises Based On EVA

Posted on:2015-08-08Degree:MasterType:Thesis
Country:ChinaCandidate:Q ChenFull Text:PDF
GTID:2309330503475385Subject:Accounting
Abstract/Summary:PDF Full Text Request
"Cost efficiency" has been a hot issue of concern to Oilfield Enterprises. In recent years, with the international oil market penetration, competitive pressure of oilfield enterprises in our country has been increasing, the traditional "cost theory" management concept already cannot adapt to the need of oilfield enterprise internationalization, oilfield enterprises should put forward more requirements about enterprise value creation not only pay attention to the cost. At the same time, the preserving or increasing value of state-owned assets and standardized operating management have continued to attach more importance. In 2010, the SASAC requires all the central government enterprises apply EVA index system. Under the dual background, exploring Whole value chain Cost Management of Oilfield Enterprises based on EVA so as to promote the cost control and improve the economic benefits appears extremely urgent.This article firstly summarizes the theory of EVA index system and the thoughts of whole value chain cost management. Afterwards, on the basis of analysis of oilfield enterprise present cost management and the main problems, putting forward the working train thoughts of the whole value chain cost management mode, and to value first, cost effective, win-win cooperation, systematic and the whole value chain integration principle as the instruction, proposed the framework of the whole value chain cost management mode based on EVA. Then, on the basis of decomposing EVA driving factors and the whole value chain of the oil field enterprises, pointing out the reference of EVA and the whole value chain cost management thought fusion of oilfield enterprise cost management system. At the end of the article, the EVA and the whole value chain cost management thoughts will be closely combined with and applied to the practice of oilfield enterprise operating management, from the cost strategy, cost budgeting, cost analysis and cost assessment evaluation four aspects to build up new whole value chain cost management modes of Oilfield Enterprises based on EVA.
Keywords/Search Tags:Oilfield Enterprises, EVA, Whole Value Chain, Cost Management
PDF Full Text Request
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