基于价值链的石油钻井企业成本控制模式

Oil drilling enterprises' cost control mode based on value chain theory

将价值链成本管理思想应用于石油钻井企业成本控制活动,能够使企业重视成本管理中的价值增值观念,改变企业在成本控制方面范围狭窄以及局限于传统组织边界的状况。钻井企业是其价值链上的核心企业,供应商和石油公司是价值链上的上、下游企业。石油钻井企业的价值活动以价值链为纽带,将企业内部各部门、行业上下游乃至竞争对手的生产经营活动联结为一体。内部价值链、行业价值链和竞争对手价值链这三个维度是创新石油钻井企业成本控制模式的基本思路和逻辑框架。对于内部价值链的成本控制,应树立正确的成本控制理念;优化企业内部价值链,从根本上获取成本竞争优势;拓展成本控制范围,推行产品生命周期成本法;集成使用多种采购措施,有效降低采购成本。对于行业价值链,要建立与上游供应商、下游石油公司的战略联盟,实施基于价值链的业务外包战略。对于竞争对手价值链,要建立与竞争对手的战略联盟,建立基于竞争对手的对标追标机制。

By applying the value chain cost management into the cost control of oil drilling enterprises, an enterprise will pay more attention to the value-added concept of cost management, and change the problems of narrow range and limitation from traditional boundaries in the enterprises＇ cost control. Drilling enterprises are the core enterprises of the value chain, while suppliers and oil companies are respectively the upstream and downstream enterprises. The value chain links internal departments, upstream ＆ downstream industries and competitors together. The three dimensions of internal value chain, industrial value chain, and competitors＇ value chain are the basic idea and logical framework to innovate oil drilling enterprises＇ cost control mode. For the cost control of the internal value chain, we should set up a good cost control concept, optimize internal value chain, and acquire cost competitive advantages fimdamentally. Moreover, it is suggested to expand cost control range, pursue the method of product life-cycle costing, and integrate various procurement measures to reduce the purchasing cost effectively. For the industrial value chain, strategic alliances should be built with both suppliers in upstream and oil companies in downstream, and business outsourcing strategies based on the value chain should be implemented. For the competitors＇ value chain, companies should build strategic alliances and establish standard compliance with competitors.