随着全球经济的发展,石油资源在国民经济发展中作用越来越重要,钻井工程作为

石油勘探开发的重要环节,拥有不可替代的地位。近年来,石油钻井工程逐步向专业化、

高端化发展,面对一个多层次、宽领域、全方位的开放、竞争、发展的新环境,加强石

油钻井工程成本管理,提升成本竞争力尤为重要。

本文借签国内外先进成本管理理论,结合目前成本管理现状问题,以石油钻井工程

为研究对象,提出全员成本目标管理观点。并针对钻井工程生产工艺、员工结构、管理

层次等方面,从经营管理和会计核算方面进行设计,建立全环节分解的指标体系、全员

工参与的责任体系、全过程管理的控制体系和全方位激励的约束体系;建立钻井对标管

理机制、完善单井核算体系,实现钻井工程成本全员、全过程、全方位的目标管理。有

助企业促进生产经营、财务管理、员工效力、结构调整和企业效益的高度融合,从而降

低成本,控制风险,增强企业的成本竞争力,进而推动企业的可持续发展。

关键词:钻井工程;全员成本;目标管理;体系设计

Abstract

With the development of global economy, tiie oil resources is more and more important

during the development of national economy,and as an important part of petroleum exploratio

n and development5the drilling engineering has an irreplaceable position.In recent years, petro

leum drilling engineering progressively develops to specialization, high-end oriented direction

.Faced with a multi-level, wide-ranging, comprehensive open, competitive, and developing n

ew environment,it is particularly important to strengthen the cost management of the petroleu

m drilling engineering and enhance the cost competitiveness.

This paper referred to theory of the domestic and foreign advanced cost management,co

mbined with the present situation problems of cost management in petroleum drilling enginee

ring,and as the research object,put forward the viewpoint of total cost target management.Me

anwhile aiming at the drilling engineering production process, staff structure, management ley

el etc aspect,to carry on thedesign from the business management and accounting,establish the

index system of whole link decomposition,the responsibility system of

whole stuff participation,the control system of the whole process management and the constra

in system of foil range incentive; establish drilling object management mechanism5perfecting

single well accounting system,to achieve the goal management of whole staff, overall process

and the all-dimension control.Help to promote a high degree of integration of enterprise produ

ction management, financialmanagement, employee effectiveness, restructuring and business

efficiency, accordingly reduce costs, control risks, and enhance cost competitiveness, thus pro

moting the sustainable development of enterprises.

Key words: Drilling Engineering; Full Costs; Target Management; System Design