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Study On The Cost Of The Unit Consumption Standard Management In XJ Oil Field Company No.2 Production Plant

Posted on:2018-03-01Degree:MasterType:Thesis
Country:ChinaCandidate:L L HuangFull Text:PDF
GTID:2359330542454213Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since 2015,the economic environment at home and abroad is complex,the uncertain factors affecting the oil market increase,the international oil price is affected by the supply and demand factors,leading to a sharp drop in oil prices.In 2016,the international oil price is still under the situation of low volatility,and the global oil industry shows the characteristics of low cost,low return,low price and low investment.As an oil enterprise,strengthening cost management and improving economic benefit has become the key to the sustainable development of petroleum enterprises in the fierce competition environment.Cost benchmarking is a management method that can determine the extent of the impact of various factors on the cost.Cost benchmarking management theory plays an important role in cost control.Through setting up the catch up target for enterprises,it finds the difference between the enterprise's own cost and benchmarking,further analyzes the causes of the gap,and lays the foundation for enterprises to take effective measures in a timely manner,and also provides the basis and reference for the future cost control of enterprises.At present,the standard management of petroleum enterprises in China is in a period of rise,But there are few studies on the cost consumption of benchmarking.Therefore,the cost benchmarking management theory and methods are used in oil production plant,From imitation to innovation,to create the best practices in line with their actual situation,to find the most suitable for their own development path,so the running cost of XJ OilField Company No.2 Production Plant has been effectively controlled,to build its core competitiveness in XJ oilfield,is the core content of this paper.This paper tries to explore in this regard,research in oil production plant how to use the cost of the unit consumption standard management to achieve cost effective control objective.By means of literature research,case study and statistical comparison,this paper focuses on how XJ OilField Company No.2 Production Plant manages the cost by means of setting up the standard management system of cost and unit consumption to realize efficient cost control.This paper first discusses the background and research significance of this research;Secondly discusses the present domestic and foreign scholars on cost theory of benchmarking study status,The theory of cost benchmarking management is reviewed;And then briefly introduces the production and operation status of XJ OilField Company No.2 Production Plant,points out that the cost of the unit consumption standard management of the XJ OilField Company No.2 Production Plant is adopted in the process of cost control has the necessity and feasibility.The present situation,advantages and disadvantages of original benchmarking management and the existing problems are described in detail by using research methods;Finally,we focused on the cost of the design process of the cost of the unit consumption standard management,build the optimal design of the cost of the unit consumption in No.2 Production Plant,and verified for its practicality,Furthermore,the paper puts forward the application of the cost of the unit consumption standard management in daily cost control.
Keywords/Search Tags:Cost benchmarking management, Cost control
PDF Full Text Request
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