论文部分内容阅读
油田企业相对其他行业来讲,具有很多自身的特点。面对日益严峻的生产经营形势,油田企业不断加强全面预算管理,强化成本控制,但是从目前管理现状来看,对成本控制的效果越来越不明显。本文从油田企业自身实际出发,从成本计划的编制、执行、调整和考核等方面深入讨论成本计划的管理方法,作为全面预算管理的进一步延伸,以满足企业经营管理发展的需要,有效控制油田企业成本。
Oilfield enterprises relative to other industries, with many of its own characteristics. Facing the increasingly severe situation of production and operation, oilfield enterprises have been strengthening their overall budget management and enhancing their cost control. However, from the current management status, the effect of cost control is less and less obvious. Based on the reality of oilfield enterprises, this paper discusses in depth the management methods of cost planning from the aspect of compilation, implementation, adjustment and assessment of cost planning as a further extension of overall budget management to meet the needs of enterprise management and development and effectively control the development of oilfield enterprises cost.