中国有句老话:省钱等于挣钱。在经济生活中:利润=销售额——成本,所以对企业来说成本降低和利润增加的概念是可以互换的。在企业竞争越来越激烈的情况下,加强成本管理以达到减少不必要的支出、合理控制成本、降低成本、建立合理的成本结构,已成为企业发展中需要重视的内容。本文通过对采油厂成本核算与管理任务的说明,来明确采油厂成本核算与管理的目标。通过对采油厂成本核算与管理模式以及存在的问题进行分析,进而寻求解决问题的办法,通过对现代成本管理内涵的介绍,引入新的成本管理与控制的观念,为油气田生产单位成本管理与控制提供借鉴。 There is an old Chinese saying that saving money is equal to making money. In economic life: profit = sales - costs, so the concept of cost reduction and profit increase for the business is interchangeable. In the increasingly competitive business environment, strengthening cost management in order to reduce unnecessary expenses, reasonably control costs, reduce costs and establish a reasonable cost structure, has become a business development needs attention. This paper clarifies the objective of cost accounting and management in oil extraction plant through the explanation of the task of cost accounting and management in oil extraction plant. Through the analysis of the cost accounting and management mode and existing problems in the oil production plant, and then to find solutions to the problem, through the introduction of the connotation of modern cost management, the concept of cost management and control is introduced to provide cost management and control for oil and gas production units Provide reference.