In this paper , for the implementation and supervision of the strategic management, we proposed a model thatwill evaluate cost management controlling system under various market scenarios in petroleum enterprises. The outlinedmodel classified cost controlling methods into five grades In the different strategy. These methods includes origin management,activity improvement, activity chain optimization, value engineering, cost variance analysis, budget management,performance evaluation system and incentive mechanism, quality cost management, funds operation and humancapital operation. The model assigned a value to each grade by expert scoring method, and calculated the score of costmanagement controlling system by formulas. It is the conclusion that if the score < 0, cost management controlling systemmade positive contribution to strategy; If the score > 0, negative contribution to strategy. The use and benefits of the proposedmodel are illustrated on a case of The Fourth Oil Extraction Plant of Daqing Oilfield Company Limited..
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