| 摘要: |
| 油气开采企业成本精细化管理是通过油气生产企业成本发生环节及节点的精细管理,以实现成本的精益求精、目标细化和考核细化,是油气开采企业加强内部管理,实现内部挖潜、提升成本竞争力的内在需求和必然选择。油气开采企业成本精细化管理的实施,是以油气资产明细划分及其运行成本范围界定为基础,以相应的成本定额为切入点,以成本定额在成本预算、成本核算、成本控制和成本考核环节的具体应用来实现的。 |
| 关键词: 油气开采企业 成本 精细化管理 成本定额 |
| DOI： |
| 分类号:F406.72 |
| 基金项目: |
|
| A Study of Fine Refinement Cost Management in Oil gas Recovery Enterprises |
|
WANG Yong, ZHAO Zhen zhi
|
|
(School of China University of Petroleum(Huadong), Dongying, Shandong 257061, China)
|
| Abstract: |
| Fine refinement cost management is to realize the keep improving, refinement goal and refinement assessment of cost management in oil gas recovery enterprises by the fine management of oil and gas production cost generation links and nodes, which is oil gas recovery enterprises ' internal demand and inevitable choice to strengthen internal management, realize internal optimization and raise cost competitiveness. Based on the classification of oil gas assets and the scoping of their operating cost and taking the establishment of corresponding cost ratio as the breaking point, oil gas recovery enterprises ' fine refinement cost management can be implemented by applying relevant cost ratio into cost budgeting, cost accounting, cost controlling and cost assessment. |
| Key words: oil gas recovery enterprise cost fine refinement management cost ratio |
