| In recent years,the international oil price continues to oscillate at a low level.Under the normal situation of low oil price,how to achieve further development of oilfield enterprises is an important problem to be solved urgently by current oilfield enterprises.In addition,with the restructuring of the petroleum industry,the policy of separating core business from non-core business has been widely implemented,and the core business of oil and gas exploitation has been formed as the listed branch,while the non-core business of service guarantee has been the non-listed part.As a non-core business,oil field mining enterprises undertake less profitable business and assets,and also need to bear the logistics support and social services costs of listed and unlisted enterprises.Therefore,under the new situation of low oil price,the survival environment of Oilfield Mining enterprises is more severe.As an important part of enterprise management,asset management has an important impact on the operation and development of enterprises.As an asset-intensive oilfield enterprise,the importance of asset management is more self-evident.Therefore,it is of great importance for the management and development of mining enterprises to construct the return evaluation system of operating assets and improve the management of assets of mining enterprises.Based on combing the theory of asset management and activity-based costing,and combining the characteristics of production and operation of Oilfield Mining enterprises,this paper takes Oilfield Mining enterprises as the research object,analyses the current practices and effects of operation and management of oilfield enterprises and asset management,and finds that there are some problems in asset management,such as low efficiency of asset use,disconnection between value management and physical management.In order to solve the existing problems in asset management,this paper follows the principles of full economic benefits,financial and non-financial combination,comparability and operability,and designs a return evaluation system for operating assets of Oilfield Mining enterprises,which covers two levels of investment return evaluation system of mining enterprises and secondary units.At the level of mining enterprises,the common indicators and individuality indicators are combined to evaluate different types of enterprises scientifically;at the level of secondary units,the idea of activity-based costing is introduced into asset management,and asset units are divided into activity-centered assets to evaluate the utilization efficiency and return ability of assets more scientifically and accurately.On the basis of evaluation,assets are classified into four categories:efficient,inefficient,ineffective and negative according to the size of asset return ability,and corresponding measures are put forward.Finally,XX oilfield enterprise data are selected for simulation and application,and safeguard measures are put forward. |
