| 摘要: |
| 长期以来,中国石油企业人工成本存在总量大、比重高、增长快、效益低等问题,这与石油企业的人工成本管理体系不健全有很大关系。本文构建的石油企业人工成本管理体系,立足于石油企业自身特点,以提高人工成本投入产出水平为目标,涵盖人工成本预算、执行与控制、成本核算、成本分析、成本考评五个方面。作为成本管理体系的基础,人工成本预算应采用弹性预算,进行分类归口管理。 |
| 关键词: 石油企业 成本管理 人工成本 管理体系 |
| DOI：10.13216/j.cnki.upcjess.2015.03.0003 |
| 分类号:F275.3 |
| 基金项目: |
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| Research on the System of Labor Cost Management in Petroleum Enterprises |
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LIU Guangsheng, ZHANG Sai, LI Yingge
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(School of Economics and Management, China University of Petroleum, Qingdao, Shandong266580, China)
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| Abstract: |
| For a long time, there exist many problems on labor cost of petroleum enterprises such as large amount, high rate, fast growth and low efficiency, which has a close relationship with the imperfect management system of labor cost. Based on the characteristics of petroleum enterprises, the newly constructed management system of labor cost is designed to improve cost-effectiveness of labor, covering budget, control, account, analysis and evaluation.As the basis of cost management system, labor cost budget is flexible budget andmanaged by classifying. |
| Key words: petroleum enterprise cost management labor cost |
