油气田企业作业基础责任成本管理体系设计

Design of the system of responsibility cost management based on operations in oil-gas field enterprises

分析了油气田企业在责任成本管理方面存在的不足,依据设计原则,从理论上设计了一套适合于油气田企业的作业基础责任成本管理体系.应用结果表明,作业基础责任成本管理体系能够明确成本升降的根本原因,约束责任成本管理系统的主体,以激励约束机制保障实现目标成本,提高企业经济效益.

By analyzing the deficiency of cost management in oil-gas fields,this paper designed a set of responsibility cost management system based on operations for the oil-gas field corporations theoretically according to the design principle.And the case indicated that the system can determine the causes of the cost rising or decreasing,govern the entity of the responsibility cost management system,meet the objective cost by some encouraging measure and improve the economic effectiveness in the enterprises.