With the development of economic globalization and the reform of China’s oil industry,oil and gas exploitation enterprises face severe competition situation.Meanwhile that the contradictions of internal resources to replace is increasingly prominent and the pressures of cost control is increasing making oil and gas exploration enterprises gradually explore the model of cost management and value management,efforts to achieve reducing cost and increasing efficiency and enhancing value.As an important tool of strategic cost management,value chain analysis provides an important way for oil and gas mining enterprises to gain competitive advantage and promote value creation.The problems in the practice process of current oil and gas mining enterprises are found,which include that the understanding of the connotation and the content of value management need to be deepened,the exploration of value management system should be strengthened.In view of that,it is necessary to design a multidimensional,deep exploring value chain analysis system of oil and gas exploration enterprises.The paper reviews oil and gas exploration enterprises as the objectives of study.Based on the carding of literature of value chain management,strategic cost management and activity based costing and activity-based management,practices of the value chain analysis at home and abroad are summarized.Combined with the actual production and operation of enterprises,and following the principles of strategic orientation,economy and technology combined,this paper designs the three-dimensional value chain analysis system of oil and gas exploration enterprises.The designed value chain analysis system views pursue the maximization of enterprise value as the ultimate goal,including three dimensions-the industry value chain,enterprise internal value chain and competitor value chain.For the industry value chain analysis,the industry value chain identification and strategic cost driver analysis is the main research content,clearing competitive position of enterprise in the industry and vertical business development,cooperation direction.In the analysis of enterprise internal value chain,on the one hand the relationship between value chain and value chain operations is explored,the source of added value is identified by clearing the detailed work under all value activities.On the other hand according to the production characteristic of oil field based on the traditional value chain,the auxiliary production value chain is increased,so as to make the enterprise internal value chain analysis more stratified and comprehensive.In the competitor value chain analysis,the steps of the competition value chain identification are summarized,and benchmarking management is explored as an important learning means.Moreover,the appropriate method to build mathematical model for quantitative analysis is selected from the three dimensions: Analytic hierarchy process,ABC and K-Complexity improved model,Benchmarking and comprehensive index method.Finally,the 2016 operating data of the CL oil production plant is selected to analysis the application of the system of three-dimensional analysis of enterprise value chain from the exploitation of oil and gas,and the application safeguard measures of the system is proposed in four aspects: establishing a comprehensive concept of value management,deepening the construction of management system,implementing a comprehensive balanced performance evaluation system,and perfecting interactive value management information system. |