Standard cost system is a sort of accounting information and cost control system that applies the scientific managing methods of enterprise to costing and makes cost project , cost control , cost calculation and cost analysis combined organically 标准成本制度是把企业的科学管理方法应用于成本计算，将成本计划、成本控制、成本计算和成本分析有机结合的一种会计信息系统和成本控制系统。
In this paper , the author analyzes the constitution of the cost , researches the principle of the cost control with the method of systematic analysis . meanwhile , based on the enterprises of oil and gas exploration that the author has worked for long period , the author analyzes the constitution of the cost in the oil and gas exploration industry , also presents a way to reduce the cost of oil and gas exploration with modern cost control theory . petroleum industry is a successive production process from oil and gas exploration , development to the multipurpose utilization 本文在对石油勘探施工的成本形成规律和成本控制现状进行分析的基础上,就石油勘探企业的成本控制系统模式进行了探讨和描述,并就如何进一步强化成本控制提出了应对措施和建议,重点从四个方面进行研究和探讨: 1 .石油勘探企业成本形成过程及影响因素。
The middle include analyzing subsystem , activity improving subsystem , and cost calculating and performance appraisal subsystem . and the later include information subsystem and personnel training subsystem . from reviewing performing effectiveness of the new system since it was gone into operation half a year ago , part five estimates its advantage over the former system and its existent shortcoming in brief 最后，作者就红外公司新成本控制系统实施半年以来的运行效果作了考察和分析，并以此为依据，对新系统与原有系统相比获得的改善，及其尚存的问题进行了简要的评估。
The methods are very important and useful for improving economic benefits and reducing exploration cost . at the end of this paper , the model of cost management is designed and analyzed specifically . the content of this paper plays an important role of instructing the cost control in enterprises of oil and gas exploration 设计成本控制系统首先必须明确指导思想,主要是更新成本管理的观念,树立全面成本控制的思想;掌握成本控制规律,实现由绝对控制到相对控制的转变;讲求成本效益,合理配置成本要素;坚持技术与经济相统一,把设计与施工作为成本控制的重点。
A state high - tech enterprise - kunming north infrared technology co , ltd . ( knit ) which was established three years ago is regarded as a studied object . part three introduces the synoptic situation of knit and its former cost control system , and evaluates its deficiencies . this will paves the way to redesign the cost control - system of knit 为了实现abcm由理论到实践的进一步深化，在第三、四部分中，作者选择了一家成立仅两三年的高新技术企业? ?红外公司作为研究对象，首先介绍了该公司的基本情况以及公司原有的成本控制系统，并就该系统存在的主要问题与缺陷进行了分析与评价。
Subsequently , systematically introduces a cost control system of knit which is designed by the author independently and is adopted by knit . the system is based on the process of performing of abcm which is reconstructed in part one , and is composed of two basal subsystems , three performing subsystems and two sustaining subsystems . the former include organizational structure subsystem and institution subsystem 随后，系统地介绍了由作者独立设计完成，并已被红外公司采用的新的成本控制系统，该系统以重构后的abcm实施流程为基础，具体包括组织、制度两个基础子系统，分析、改进、计量与评价三个执行子系统，和信息、培训两个支持子系统在内。
The reason of being widely accepted is attributed to the advanced management method , which suit the requirement of modern working force . this paper is based on the construction of production logistics and standard cost control system for wafangdian bearing group corporation . the concepts of production logistics in enterprise were presented ; the consistency between the infrastructure and characteristics of the production information was analyzed ; the significance of the production logistics management and the methods of constructing were illuminated Erp作为新一代企业管理信息系统的代表，之所以能够得到广泛认同，归功于其先进的管理思想的确适应了目前社会生产力发展的步伐，本文以瓦房店轴承集团有限公司生产物流与标准成本控制系统的建设为背景，介绍了物流管理领域中企业生产物流的概念，分析了生产物流信息在构成及特点方面存在的一致性，阐述了生产物流管理的意义和生产物流管理系统的构建方法。
So , to research how the oil picking factories enhance the cost management is very important and meaningful . this thesis makes a review systematically about the theory of capital management from the basic and forward theory of capital management in the world , analyzes the problem about the capital management of gudao oil picking factory , probes into the measures and the methods to settle the problems , and then brings the comprehensive proposals about the capital management of gudao oil picking factory : improves the system of capital control , establishes the models of the whole capital control system at the base of task management , build the value chain of oil picking factory task , through making use of the theory of task value chain , shifts the stress of the capital management of oil picking factory from the crude oil producing to task value chain . through canceling the task that did not add the value , control the capital expenditure , then makes the capital management more precisely and completely ; through analyzing the task segment specifically , makes the measures of the single task capital management , clear the stress of every segment of the task , manages the crude oil picking capital objectively ; applies the forward theories and ways of the capital management , analyzes the capital and benefit , evaluates the capital and the output scientifically , basing on the theory . analyzes the measures of the capital management and the whole capital system precisely , then provides the basis for the operation policies 本文从成本管理的基本理论、国内外成本管理的前沿理论出发，对成本管理理论进行了系统回顾，对国内外石油公司的管理方法进行了系统比较，针对孤岛采油厂成本管理中出现的问题和难点进行了深入分析，对解决问题的措施和办法进行了探讨，提出了孤岛采油厂油气开采成本管理的综合措施和建议：成本控制系统需进一步优化，建立以作业管理为基础的全面成本控制系统优化模式，构建采油厂作业价值链，通过运用作业价值链理论，把采油厂成本管理的重点从原油生产转变到作业价值链上来，通过取消非增值作业，控制成本支出，使成本管理更加全面、精确；通过对作业环节的具体分析，制定分项成本管理措施，明确各环节工作重点，有针对性地进行油气开采成本管理；运用先进的成本管理理论与方法，进行成本效益分析，科学地评价成本、产量的投入-产出效果，根据科学地理论基础对成本管理的方式方法，整个成本系统进行准确的分析，为经营决策提供准确依据。
This paper has made progress in the following aspects : ( 1 ) through analyzing the characteristic of some present cost control system , proposing the method for cost integrated control by using computer simulation and demonstrate the necessity and feasibility of this method , also elaborate that cost integrated control of construction is new trend of the development of cost control 论文主要在以下几方面的研究取得了进展： ( 1 )研究分析了目前常用的几种成本控制系统的特点，提出了用计算机仿真技术进行成本、进度、质量集成控制的方法，阐述了工程项目集成控制是成本控制发展的新趋势。
Through analysis , the underlying methods were taken as the basis for the construction of production material flow and standard cost control system , using latest computer technologies . in implementation , pdm was introduced for the description of production data management in the front - end design and development . studies were focused mainly on the design of producti on information structure in manufacture , which is beneficial to the development of the model of production data management and the application system , and eventually help the enterprise to migrate to a new pattern of the management based on the supply chain 本文经过分析论证，以erp思想为基准，借助于新一代计算机技术，构建了企业生产物流及标准成本控制系统；在系统的实施过程中，引入了pdm技术作为生产前端的产品设计开发过程中对产品数据管理的描述，主要结合制造业的产品结构信息的设计问题进行了研究，有助于产品数据管理的模型与应用系统的研制，从而力求使企业的产品设计与生产过程的信息的综合管理，以适应新一代制造业的订单式生产模式。
