油田企业的经营管理理念随着市场经济的发展也得到逐步的深入。我国石化和石油两大公司在实现海外上市和行业重组后也提出了具有前瞻性的低成本发展策略,而此不仅增强了企业的竞争实力也是企业更好地立足于国际市场。本文采取理论结合实践的方法,依据成本预算管理的特点对成本预算管理体系在石油企业中的应用做了简要分析。 Oilfield business management philosophy with the development of the market economy has also been gradually deepened. China’s petrochemical and oil companies in the overseas listing and restructuring of the industry also proposed a forward-looking low-cost development strategy, which not only enhance the competitiveness of enterprises but also better enterprises based on the international market. In this paper, the method of combining theory with practice, based on the characteristics of cost budget management, makes a brief analysis of the application of cost budget management system in petroleum enterprises.