Research On The Management Model Of The Total Cost Of The Tenth Communities In Zhongyuan Oilfield

China Petroleum & Chemical Corporation(hereinafter referred to as "Sinopec")professionally restructured after the listing,leaving only the enterprise office social part no market.And community enterprises cause great pressure on Group Corporation as a result of the heavy burden of population and poor profitability.Sinopec Zhongyuan Petroleum Exploration Bureau(hereinafter referred to as "Zhongyuan Oilfield")is mainly responsible for the public utilities and the work of maintaining stability,such as the protection of the public and business,and the public welfare service.After the reorganization,the Zhongyuan Oilfield faces weak profitability,high asset liability ratio,servicing debt large in scale,tight liquidity and other outstanding issues.In order to reverse the adverse business situation,Zhongyuan Oilfield in 2010 fully carried out the total cost target management.After several years of implementation,although it has made some achievements,in the implementation process,we also find some problems.In particular,some subordinate enterprises of Zhongyuan Oilfield lack income generating capacity and hematopoietic capacity,so it is urgent to optimize the model of total cost target management of community enterprises.Based on the domestic and foreign advanced cost management theory,through in-depth understanding of the Sinopec’s internal and external environment,combined with Zhongyuan Oilfield proposed "two pressure two upgrade" to business transformation of the idea,this article puts forward to optimize the community full cost target management mode.And for the tenth community production characteristics,staff structure,management level,we will improve the design from the aspects of business management and operational support,and optimize the full cost criteria and management responsibility standard,process control standards and incentive constraint criteria of the full cost target management mode,so as to reduce the cost,achieve cost control of the entire process.By optimizing the full target cost management mode,promoting community accounting and production process of integration,promoting all staff involved in the production process management,promoting enterprise structural adjustment,we will achieve full cost community,the whole process,a full range of management by objectives.And it also has a positive role to improve the cost management control level,the establishment of standardized community cost management system,thus helping to reduce the cost of enterprise,enterprise risk management,enhance the market competitiveness of enterprises,and promote enterprise’s sustainable development.