试论井下作业全员成本目标管理体系的构建

Discussion of the Construction of Management System for Total Cost Target of Downhole Service Company

江汉油田井下作业处按照全员参与、全面落实、多维管理的原则,事前计划、事中控制和事后分析相统一的原则,PDCA循环体系运转的原则,与全面预算管理互相融合的原则构建了全员成本目标管理体系。全员成本目标管理体系由"指标、执行、监控、考核"四个子体系构成。建立指标体系以明确管理目标;建立执行体系以落实管理指标;建立监控体系以及时发现问题、及时纠偏;建立考核体系以调动、激励员工投身成本管理。通过子体系的有效运行,持续提升成本管理水平。

According to the principle of total involvement, full implementation and multi--dimensional management, the principle of advance plan, process control and post analysis, the principle of the running of PDCA recycle system and the integration of comprehensive budget management, Downhole Service Company of Jianghan Oilfield has set up management system of total cost target. The system consists of four subsystems： target system for determining management target, executive system for implementing management indicator, monitor system for timely finding and solving problems and evaluation system for encouraging all the employees to participate in cost control. Effective op- eration of the subsystems can help enhance cost management continuously.