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战略成本管理是随着顾客需求的多样化、高科技应用于生产领域以及竞争的日益激烈而产生的,它是以企业的全局为对象,根据企业总体发展战略而制定的成本战略。本文通过对石油企业实施战略成本管理的必要性分析、石油企业实行低成本战略的主客观因素分析,提出了在石油企业实施低成本战略的思路,同时从建立新型成本控制体系、成本效益化组合、推进成本精细化管理、完善成本管理考核制度四个方面进行了相应的对策研究。
Strategic cost management is based on the diversification of customer needs, the application of high technology in the field of production and the increasingly fierce competition. It is a cost strategy that is based on the overall situation of the enterprise and is based on the overall development strategy of the enterprise. Based on the analysis of the necessity of implementing strategic cost management in petroleum enterprises and the analysis of the subjective and objective factors of low cost strategy in petroleum enterprises, this article puts forward the idea of implementing low cost strategy in petroleum enterprises. At the same time, from the establishment of new cost control system, cost-effective combination , Promote the cost of refined management, improve the cost management and evaluation system of the four aspects of the corresponding countermeasures.