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原油是国家战略物资,石油企业的原油生产关系到国家经济稳定。在国际竞争日益激烈的今天,石油企业如何降低原油生产成本成为了石油企业实现长远发展的关键性问题。成本控制是降低石油企业生产成本的重要手段,使用成本细化落实以及开展目标成本管理方法对企业的成本控制有着重要意义。本文从原油生产目标成本的测定与分解入手,对成本细化落实进行了阐述。
Crude oil is a national strategic material, oil production of oil companies related to the country’s economic stability. In today’s increasingly fierce international competition, how to reduce the cost of crude oil production by oil companies has become the key issue for long-term development of petroleum enterprises. Cost control is to reduce oil production costs an important means of refining the use of cost-setting and implementation of cost-management methods to target the cost control of enterprises is of great significance. This article starts with the determination and decomposition of the target cost of crude oil production, and elaborates the implementation of detailed cost reduction.