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成本管理作为企业财务管理工作的重要组成部分,渗透到各部门、各环节之中,但由于目前不少企业不能正确处理成本与企业生产经营的关系,从而制约了成本管理的效果。本文结合中原油田石油化工总厂(以下简称“石化总厂”)的实际,对炼油企业如何降低成本做一简要探析。(一)树立成本效益观念树立成本效益观念,就是要从“投入”与“产出”的对比分析来看“投入”
Cost management as an important part of corporate financial management, infiltrated into all sectors, all aspects, but due to the current number of companies can not correctly handle the relationship between cost and production and operation, thus restricting the effectiveness of cost management. This article combines Zhongyuan Oilfield Petrochemical Plant (hereinafter referred to as “Petrochemical Plant”) of the actual, how to reduce the cost of refining enterprises do a brief analysis. (A) to establish the concept of cost-effective concept of cost-effectiveness, is to “input” and “output” of the comparative analysis of “input”