海上油气田价值链成本管理体系构建与实践

Construction and Practice of Offshore Oil and Gas Field Value Chain Cost Management System

快速发展的社会环境和石油企业的战略重组和改革,使得石油企业面临着前所未有的挑战。在激烈的市场竞争下,石油企业构建基于价值链成本管理理论,不断完善企业成本管理规范,对其获得持久竞争力和可持续发展具有现实意义。文章基于价值链成本理论,以油气生产企业西湖作业公司为例,提出了企业文化和财税价值创造的价值链成本理论;创建了海上石油企业价值链成本管理体系;总结了创造性建立的中国海上油气生产企业价值链成本管理体系实践效果,实现了市场、资源、生产、管理、技术等的有效发展和提高;指出了随着企业管理和技术不断进步、信息化的发展,根据企业生产特点和经营环境不同,价值链成本管理也应与时俱进、与企共进。

Due to the current rapidly developing social environment and the strategic reorganization and reform of oil companies,oil companies are facing unprecedented challenges.Under the f ierce market competition,oil companies build cost management theory based on value chains and constantly improve enterprise cost management standards,which has practical signif icance to obtain lasting competitiveness and sustainable development.Based on the value chain cost theory,this paper takes the oil and gas production enterprise Xihu Operating Company as an example,and proposes a value chain cost theory concept including corporate culture and f iscal-tax value creation.Creates a value chain cost management system for offshore oil companies.Sums up the practical effect of the creatively established value chain cost management system of China’s offshore oil and gas production companies.Which achieved the effective development and improvement of market,resources,production,management,technology and other indicators.Points out that with the continuous improvement of enterprise management and technology and the development of informationization,the value chain cost management should also advance with time and the enterprise,according to the different production characteristics and operating environment of the enterprise.