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- Title
中国油气企业天然气战略成本管理创新.
- Authors
李仲; 任丽梅; 邹晓琴; 谢建军; 鲍思峰; 罗婷婷
- Abstract
In order to obtain cost advantage and keep competitive advantage in the background of economic new normal state, natural gas revolution, natural gas market-oriented reform and transformation from financial accounting to management accounting, Chinese oil and gas enterprises should allocate the resources rationally and innovate the natural gas-related strategic cost management. In this paper, the practices of oil and gas cost management in the world were reviewed, and the performance and problems in cost management of Chinese petroleum enterprises, with the PetroChina Southwest Oil and Gasfield Company as an example, were discussed. Then, from the perspective of corporate sustainability, the feasibility of innovating in the connotation, style and model of natural gas-related strategic cost management was discussed. Finally, measures and suggestions to were put forward in six aspects. First, strengthen the organization and leadership of strategic management and enhance the orientation of natural gas strategy development. Second, optimize the structure of natural gas market and increase the value chain efficiency and benefit of key business. Third, establish natural gas-related strategic cost management and improve the management level and efficiency. Fourth, promote the construction of technology and informatization of oil and gas enterprises and impel cost reduction and efficiency improvement by virtue of collaborative innovation. Fifth, improve the corporate governance system of oil and gas enterprises and cut down the environmental cost in development. Sixth, implement incentive performance evaluation policies and achieve the goal of improving quality and efficiency. In conclusion, the research results can be used as important guidance for oil and gas enterprises to analyze and utilize the information of strategic cost, promote the formation of long-term competitive advantages and ensure quality and efficiency improvement, development quality improvement and sustainable development.
- Publication
Natural Gas Industry, 2018, Vol 38, Issue 5, p140
- ISSN
1000-0976
- Publication type
Article
- DOI
10.3787/j.issn.1000-0976.2018.05.017