A Study On Cost Management Of S Oil Production Plant Based On Strategic Cost Driver

Strategic cost management combines strategic management with cost management,which provides a new way for enterprises to strengthen cost management.As the basic factor of strategic cost management,strategic cost drivers use strategic cost driver analysis tools to evaluate the drivers of cost management,thus finding out the key points of cost management and improving the main content of strategic cost management.In the case of global gasoline demand slowdown,oil and gas prices continue fluctuate,the country's exploration and development investment decline,oil-production enterprises are facing challenges and threats of rising costs.Only when they establish a scientific and standardized strategic cost management system,will they maintain the growth in corporate profits and the improvement of production efficiency,realize the strategic cost reduction intention of the China National Petroleum Corporation(CNPC)and Changqing Oilfield Company,and also realize the sustainable strategy of development.This paper selects the S oil extraction plant as the background case.The author discusses the strategic cost drivers analysis process based on the strategic target and analyzes the strategic environment and cost management status of the S oil extraction plant,finding out its cost management level cannot meet the demand of strategic development.In this paper,the author constructs a strategic cost driver evaluation index system including the structural cost drivers and execution cost drivers 2 aspects,toally12 secondary strategic indicators by combining the production characteristics of the oil extraction enterprise and the general theory of strategic cost drivers.Then the author introduces AHP to make quantitative evaluation,and confirms 8 key strategic cost drivers.On the basis of clarifying the necessity of strategic cost management in S oil extraction plant,the cost management optimization strategy based on the key strategic cost drivers is discussed and the safeguard measures of strategic cost management for S oil extraction plant are put forward from the aspects of human resources,information technology,personnel assessment of rewards and punishments,etc.The paper aims to provide direct reference for the S oil extraction plant in strengthening strategic cost management and offer a good reference to the same type of enterprises during implementing strategic cost management as well.