Successful enterprises can not do without their unique competitive advantages, and strategic management is very important for the formation of competitive worries. There are many key factors in enterprise strategy, including both financial indicators, such as cost and profit, and non-financial indicators, such as new product development and product quality, and cost management plays an important role. Through cost management, many key information can be confirmed, analyzed and reported timely and accurately. It provides an important basis for managers to implement successful strategies. Since 1990s, the competition in the world petrochemical industry has become increasingly fierce. It has become the goal of major foreign petrochemical companies to reduce costs in all directions and improve economic benefits. Vigorously promoting "low cost strategy" is the main way for major foreign petrochemical companies to improve their competitiveness and increase their benefits in recent years. Faced with the ups and downs of international crude oil prices, people pay more and more attention to the cost of crude oil exploitation. Because the production cost of products is a comprehensive index reflecting the management level of enterprises and the result of the interaction of various factors within enterprises, reducing costs should involve all aspects of enterprises. In the process of implementing low-cost strategy, oil development enterprises should not only take technical measures, but also re-examine the traditional management system of oil enterprises and guide the implementation of low-cost strategy with correct ideas.
First, the management status of oilfield development enterprises
In recent years, Shengli Oilfield has carried out target cost management, mainly by establishing target responsibility system and increasing cost control. Firstly, decompose the cost index and determine the target cost according to the "backward method"; However, according to the total cost target decomposition, it is clear that administrative leaders at all levels are the first responsible person of cost management, and the indicators are decomposed layer by layer, the cost target is clear, and the cost responsibility is implemented, so that there are indicators at all levels. Everyone has the responsibility to directly link the interests of units and individuals with the completion of target cost indicators in practice, implement the income distribution method of increasing profits and reducing losses and the two-way assessment of output indicators, and mobilize employees' product T and hard work.
Second, the difficulties in the management of oilfield development enterprises
At present, the difficulties faced by the oilfield mainly include the following aspects: First, Shengli Oilfield is an old oilfield. With the deepening of the development difficulty of old oil fields, it is increasingly difficult to stabilize production. Invest a lot of cost every year to make up for the natural decline and maintain the current output. Although in recent years, oilfield enterprises have actively implemented target cost management, and the rising trend of K cost has been initially curbed, due to the complex production and development conditions, the input workload has increased. The growth of comprehensive economic benefits mainly depends on oil prices, and the effect of reducing costs is not obvious, thus affecting the improvement of management level and the enhancement of long-term competitiveness of enterprises. Second, the contradiction between input and output is prominent, which restricts the development of oilfield development enterprises and, to a certain extent, causes the aging of oilfield facilities due to lack of funds. The debt problem caused by these tight funds poses a great threat to oilfield production. Third, the cost management of most development enterprises pays too much attention to cost accounting. At present, the cost management of enterprise factor cost management department is generally the same as that of enterprise. This kind of management lacks overall planning. Fourth, enterprise cost management lacks the organic combination of economy and technology, and there is a problem of emphasizing production and neglecting management. Technical personnel of oilfield enterprises generally pay more attention to technical feasibility and less attention to the rationality and effectiveness of economic assistance. Although they can ensure the production efficiency, they ignore the benefits of the enterprise. Most of the financial personnel of the enterprise are not very proficient in the production characteristics and cannot be very good &; Cooperate with technicians to improve production cost control, often the cost budget and control plan are divorced from the actual production and cannot be implemented.
Therefore, it is an urgent task to use advanced strategic cost management theories and methods to guide the cost management reform of oilfield enterprises and improve their cost management level and competitiveness.
Third, an overview of strategic management
1. Strategic cost management theory
The study of strategic cost by foreign scholars began in 1980s. The starting point of the study is that F cost management system can serve the strategic management of emerging enterprises, and its purpose is to provide cost information useful for strategic decision-making by broadening the horizons and methods of cost management, such as value chain analysis, strategic positioning analysis and cost driver analysis.
2. Analytical tools for strategic cost management
In the analysis framework of strategic management, the analysis tools closely related to cost factors mainly include value chain analysis, strategic positioning analysis and cost driver analysis.
(1) value chain analysis Value chain can be divided into internal value chain and enterprise value chain.
Traditional external value chain cost management focuses on the analysis of internal value chain to determine the rationality of enterprises: cost consumption. Its analysis scope begins with the purchase of materials and ends with the sales of products, and it focuses on the manufacturing process of products. It essentially adopts the concept of "added value" rather than the concept of competitive advantage. From the perspective of strategic cost management, it pays more attention to revealing the cost information about enterprise competitiveness from many aspects through the analysis of value chain. "A basic' important discovery' of enterprise value chain analysis is
(2) Strategic positioning analysis The analysis of value chain provides an overall analysis framework for ilk strategic cost management, but it does not solve the problem of how to combine cost with enterprise strategy. Only through the analysis of strategic positioning can the specific methods of cost management develop and innovate for specific strategies, which is also the analysis method of strategic cost management surpassing the traditional strategic positioning of cost management, including Porter's "Five Forces Analysis", pes analysis of external environment analysis and comprehensive analysis of internal and external environment.
Cost driver analysis cost driver refers to any factor that happens next to the enterprise, that is, the D factor of cost. On the basis of value chain analysis and strategic positioning analysis, enterprises can determine the cost management strategy they should adopt, but in order to further clarify the key points of cost management, it is necessary to find out the driving factors of enterprise cost, so as to prescribe the right medicine and control the cost within the target to ensure the effectiveness of cost management strategy. Promoting the realization of enterprise strategic objectives and analyzing the cost drivers can meet the needs of strategic cost management and reveal the factors affecting enterprise costs. At the same time, it points out what methods enterprises should take to control these factors, so as to better serve the strategic cost management system and achieve the goal of strategic cost management.
Four, the difficulties of implementing strategic management in oilfield development enterprises
The basic idea of strategic cost management is to link cost factors with the competitive position of enterprises and seek the best way to improve the competitiveness of enterprises and continuously reduce costs. Strategic cost management shows different characteristics from traditional cost management in many aspects: first, strategic cost management attaches importance to the relationship between enterprises and external environment and has extroversion characteristics; Second, strategic cost management attaches importance to the formation of enterprise cost competitive advantage, which has competitive characteristics; Third, strategic cost management attaches importance to the strategic demand for cost information, which is characterized by the diversity and comprehensiveness of information. Fourthly, strategic cost management attaches importance to the periodic changes of enterprise life cycle and has the characteristics of dynamic system. Fifth, strategic cost management attaches importance to the shaping of cost management culture and has personalized characteristics.
It can be seen that the strategic cost management model is different from the cost management model of Shengli Oilfield. The implementation of strategic cost management faces the following three problems:-Because strategic cost management is imported from abroad, domestic theoretical research is still limited to the translation and introduction of foreign situations, and there is no method system suitable for China enterprises combined with the actual situation in China, and basic education lacks unified and popular and practical teaching materials. It is difficult for enterprise related personnel to learn and master. Second, there is a lack of summary and promotion of seven practical experiences. With the introduction of strategic cost management theory, some domestic enterprises have carried out small-scale application, but the successful experience of combining these theories with practice has not been summarized in time, so it is difficult to popularize and apply them. From the practical point of view, few people really consciously use the strategic cost theory to serve the enterprise management. Third, there is a lack of relevant talents to implement strategic cost management.
Based on the above reasons, it will take some time for oilfield enterprises to implement strategic cost management, but it also shows that oilfield enterprises will have great potential to improve the cost management system and reduce operating costs.
V. Comprehensive strategic management measures
In order to fully implement strategic cost management, Shengli oilfield development enterprises should do the following work: First, establish interest awareness, update cost concepts and cultivate a positive cost culture. Enterprises should implement strategic cost management, leaders and employees should have a strong sense of cost and consciously contribute to the objectives of strategic management. Only by establishing everyone's cost consciousness can enterprises obtain greater protection for the strategic goal of worry-free competition. Second, they should improve their organizational structure. In order to obtain the organizational guarantee for strategic cost management, we can try to separate the cost management business from the financial department and set up a special cost management center, which is directly led by the general manager or chief accountant, responsible for formulating the cost planning and strategic cost policy of the enterprise and directly participating in the important decision-making of the enterprise. At the same time, it is necessary to break through the current situation that all cost managers are accountants, and introduce professionals such as cost engineers and budget engineers to meet the knowledge and technical requirements for fully implementing cost management functions.
Suggestions on the application of strategic timber management tools by intransitive verbs
In order to achieve good results in the implementation of strategic cost management in Shengli oilfield development enterprises, the most important thing is how to apply three important tools of strategic cost management: value chain analysis, strategic positioning analysis and strategic cost driver analysis. In this regard, it is suggested that oilfield enterprises make corresponding efforts in the following aspects. First of all, they should pay full attention to the application of strategic value chain analysis. On the one hand, oilfield development enterprises should attach importance to the value chain analysis of peers and competitors. Identify your own cost advantages and disadvantages, so as to learn from each other. On the other hand, development enterprises must also strengthen the analysis of their own value chain, and closely combine the analysis results with production site management, do everything possible to eliminate invalid workload and reduce costs without affecting the competitiveness of enterprises. Secondly, it is necessary to conduct an effective strategic positioning analysis. For different business environments, enterprises should appropriately choose different basic competitive strategies. In order to gain lasting competitive worries, F. When analyzing strategic positioning, oilfield development enterprises should clearly choose the oil industry from industry analysis, which is a high-risk and high-input high-tech industry. In the management positioning of enterprises, innovation and low-cost development must be closely combined with strategic positioning, and then specific strategy formulation is closely related to the daily management of enterprises. From the perspective of cost management, the basic requirements should include scientific decision-making, flexible budget's responsibility control, careful accounting and comprehensive evaluation. The third is to strengthen the analysis of strategic cost drivers and win the previous cost management activities based on the actual target responsibility cost management of oilfield development enterprises. The basic management objects are specific cost drivers such as output and physical assets related to crude oil production, and only reflect tactical cost drivers under the framework of strategic cost management. It is the micro motivation that affects a specific project or a certain period. Because it can effectively ensure the implementation of the enterprise's low-cost strategy, oilfield development enterprises should also start to analyze the cost drivers at the strategic level, such as the business scope, scale, economy and technical level in the structural cost drivers, while the formation of macro-level cost drivers such as the centripetal force of employees to the enterprise, internal contacts in the industry and supplier management in the executive cost drivers generally takes a long time and is often difficult to change once determined. The impact on enterprise costs will be lasting and far-reaching. Structural cost drivers often occur before the start of production, but they constitute the future constraint cost of K products. In management, they should be closely related to the competitive strategy of enterprises, and the driver of execution cost is generally "the more the better". For example, the stronger the enthusiasm of employees to constantly understand the level of production technology and improve management level, the lower the cost of enterprises, which is essentially different from structural cost drivers. But these cost drivers vary from enterprise to enterprise, and enterprises can try to cultivate them.
;