采油企业ERP成本管理模式及应用研究

The Study of ERP Cost Management Mode and Application in Oil-production Enterprises

ERP管理模式在全球得到了普遍的应用。石油开采过程的特殊性和不确定性增加了采油成本管理问题的难度,将ERP管理模式引入到采油企业成本管理中,通过设置不同层次的成本管理中心,达到标准成本控制的本质要求。

The energy crisis in the world and the impact of WTO make the management of cost production an important problem of China's oil enterprises. The particularity and uncertainty in oil production increases the difficulty of cost management,and we are in dire need of the effective theory and method of modern cost management to oil-production enterprises. Accordingly,we combine ERP cost management with oil-production cost management in order to find out the reason of cost. By setting up different level centers of cost management,we can achieve the standard cost control. The application in the company indicates that this method makes the cost management more material and more effective.