非直接生产性物资精益成本管控模型构建与实施

Construction and implementation of lean cost control model for non-directly productive materials

在油气田企业辅助成本管理中,非直接生产性物资不直接构成或作用于油气产品,相较于生产性物资受油气产出影响的不可控性,具有很好地管控效果和降本增效潜力。结合冀东油田非直接生产性物资管控的研究与实践,构建以“精益文化”“精益业务”“精益管理”为基础的非直接生产性物资管控模型,实现物资成本管控和预算目标管理,促进企业管理水平和效益的不断提升。

In the auxiliary cost management of oil and gas enterprises,non-directly productive materials do not directly constitute or act on oil and gas products.Compared with the uncontrollable property that productive materials are affected by oil and gas output,non directly productive materials have sound control effect and potential to reduce costs and improve efficiency.According to the research and practices of non-directly productive material control in Jidong Oilfield,this paper builds a non-directly productive material control model based on“lean culture”,“lean business”,and“lean management”.As a result,material cost control and budget target management are realized to continuously improve enterprise management and benefits.