Развитие оперативного контроллинга затрат в рамках автоматизированной системы управления нефтедобывающей компании

Abstract

In the current economic conditions it is particularly important to create reliable cost information, using the tools of the automated system operational controlling. Lack of an effective system of controlling of cost and management accounting often leads to problems in the development of management strategies by financial results and cost’s of oil production enterprises. ERP-system is currently possible to develop an effective strategy of cost management , but the controversial issues are the choice of objects of managerial cost accounting of oil and gas company, develop options for synthetic and analytical cost accounting group, using the 30 accounts and specific analytical grouping costs, creating transformation models of cost elements, costs of processes and costs, collected in their places of origin in the cost of oil and associated gas. According to a survey of large and marginal companies of the Republic of Tatarstan and the Russian Federation, in the article we presented the content and relationship diagram of objects of costs controlling within automated enterprise management system, the classification of costs for primary and secondary, codes of 30th accounts, reflecting costs elements, the composition of the oil activities companies, which are formed in the context of costs according to the principles of the ABC method and the scheme of the formation of oil production costs within the automated control system of the company (SAP). The recommendations allow you to develop the costs controlling concept, as at group level and at the level of Oil and Gas Management.