Study On Operation Cost Driver And Control Method Of The Second Oil Production Plant In Zhongyuan Oil Field Company

With the low international oil price,the oil industry has entered the “winter period”.Reducing the production cost seems the only way to survive.Like the majority of onshore oilfields in our country,declining oil-gas output and growing difficulties in cost control have become the main problems for the second oil production plant of Zhongyuan oil field company.How to run low cost development strategy and implement the cost refined management is the problem we need to solve.This paper takes a research on cost control system in the second oil production plant.Combining the theory with empirical research,it concludes the main problems in the cost management system of the plant through oil-gas operation cost structure analysis.The paper establishes linear regression cost model of activities after analyzing cost drivers qualitatively.And combining with the conclusions of the previous sections,it puts forward the new ideas and measures to improve the budget management on the basis of cost driver.This paper is divided into six parts: The first part gives a brief introduction of the selected topic background,present related research status at home and abroad,research content,ideas and methods.The second part introduces the theory of activity-based costing,cost driver and budget control based on cost driver.The third part reveals the present cost control situation of the plant by analyzing oil-gas operation cost structure.The fourth part is the analysis of cost driver,it analyzes the cost drivers quantitatively,and establishes the cost driver mode.The fifth part illustrates the method of budget control based on cost driver in budgeting,budget control,assessment and difference analysis,and gives the suggestion of implementing it.The last part is the conclusion,based on the above research conclusion.