论文部分内容阅读
针对现有企业成本管理水平评价方法中存在的不足， 运用改进功效因数法和特尔斐法， 建立了企业综合成本管理水平评价模型． 根据油田企业成本管理的实际情况，分析了影响成本管理水平的各种因素， 给出了企业综合成本管理水平评价指标体系． 利用实际的财务和生产统计数据，对企业综合成本管理水平评价模型进行了试算， 并根据试算结果评价了企业成本管理水平的高低． 油田企业综合成本管理水平评价模型为主管部门评价各所属企业的成本管理水平提供了理论依据，也为评价各厂的成本管理水平提供了依据．
In view of the existing deficiencies in the evaluation method of the current enterprise cost management level, the improved efficiency factor method and the Delphi method were used to establish a comprehensive cost management evaluation model for the enterprise. According to the actual situation of oilfield enterprise cost management, various factors affecting the cost management level are analyzed, and the evaluation index system of the comprehensive cost management level of the enterprise is given. Using the actual financial and production statistics, a trial calculation was conducted on the evaluation model of the comprehensive cost management level of the enterprise, and the level of the enterprise’s cost management was evaluated based on the trial results. The comprehensive cost management evaluation model of oilfield enterprises provides a theoretical basis for the competent authorities to evaluate the cost management of each subsidiary, and also provides a basis for evaluating the cost management level of each plant.