石油钻井所从事的是属于一个高投入、高风险、低利润的一个行业,对于一个施工

企业而言,如何在业主给定的投资范围内完成承包工作量并实现一定的利润,以保证企

业的持续经营是一个非常重要的课题。在总投资既定的情况下,只有在成本费用的管理

和控制方面来进行降低和节约方能够保证实现企业的经营目的。而在中原油田钻井行业

成本管理与控制过程中,历经多年的发展,经历了多种方式与方法,哪一种方法才能够

更适合中原石油钻井施工企业、更有效地提高企业经营效益是本文研究的背景。

本文首先通过研究中原石油钻井行业在成本费用管理和控制的发展沿革和釆用的

管理模式,所釆用的管理和控制模式在实际控制中的效果及不足,提出了对现有管理制

度进行成本目标管理的变革。其次通过对成本目标管理理论的认识,结合石油钻井行业

的实际,构建了全员成本目标管理体系,并通过现阶段全员成本目标管理在中原石油钻

井行业全员全过程成本控制中发挥的作用来验证了全员成本目标管理体系的科学性和

实用性,为中原石油钻井企业在施工成本控制和管理过程中提供一定参考和指导。

关键词:石油钻井;全员成本目标管理;体系构建;应用研究

Abstract

Oil drilling is an industry of high investment, high risk as well as low profit For a

construction enterprise, how to complete the task and achieve a certain profit in the given

investment by owner to ensure lasting operations of the enterprise is a very important subject

Given the total established investment, Only by reducing and saving in cost management of

industry and control can guarantee to realize enterprise's management goal. In the process of

industry cost man^ement and control, Zhongyuan Oilfield Drilling has experienced

numerous ways and approaches through the development of many years, which one can be

more suitable for construction enterprise of Zhongyuan Oil Drilling to effectively improve the

efficiency of the enterprise management, which is just the context of the thesis.

First through the study of management model adopted and the evolution of of cost

management and control as well as the analysis of the actual control effect and disadvantages,

the thesis come up with the reform for current target cost management in the existing system.

Second,by being aware of the theory of target cost management, the thesis combines with the

actual conditions of the oil drilling industry to aims at the construction of the whole system of

cost target management, and through the role played at present stage by the whole cost target

management in the process of cost control of Zhongyuan Oil Drilling Industry, the thesis will

verify its scientific and practical effects to offer reference and guidance to some extent for

construction cost control and management of Zhongyuan Oil Drilling Companies

Key words: Oil drilling; the whole cost target management; the construction of system;

applicable research.