玉门油田是一个老油田,目前已进入后期开发阶段。生产上出现的产量递减速度越来越大,油田挖潜增产的难度也越来越大。在财务上面临一个三升(职工人数上升、费用上升、成本上升)、两降(原油产量下降、上缴利润下降)的局面。在企业经济效果日趋下降的情况下.财会部门的同志一度产生过两种想法。一种是不顾生产,想单靠乐缩措施费用,并抬高 Yumen Oilfield is an old oilfield, has now entered the later stages of development. Production appears on the decline of production more and more large, increasing the difficulty of tapping potential oil production. Financially facing a three-liter (the number of workers increased, the cost increases, rising costs), both down (decline in crude oil production, decline in profits surrendered) situation. With the declining economic performance of enterprises, comrades in the accounting department once produced two kinds of thoughts. One is disregarding the production and wants to rely solely on the austerity measures and raising costs