论文部分内容阅读
本文介绍了中国石化集团胜利石油管理局(简称胜利石油)从自身业务特点和实际出发,将成本管理相关工作落实到社区单元,即预算分解到单元、会计核算到单元、系统运行到单元、过程管控到单元、考核评价到单元,最终形成以单元为管理对象,集单元预算编制、成本费用归集、过程管理控制、考核评价分析为一体的闭环管理模式。
This article describes the Sinopec Shengli Petroleum Administration (Shengli Petroleum) from its own business characteristics and the actual situation, the cost management related to the implementation of the community unit, that is, the budget decomposition unit, accounting to the unit, the system is running to the unit, the process Management and control to the unit, evaluation and evaluation to the unit, and ultimately form a closed-loop management model with the unit as the management object, set unit budget preparation, cost and expense collection, process management control, assessment and evaluation.