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首先,应建立责任成本管理体系。油田企业生产成本与生产部门紧密相关,因此在成本管理上可以划分为矿(大队)费用、专项操作费用及不可预见费用。对矿(大队)费用要以矿、小队、班组及个人为单位建立四级责任成本管理体系,并将费用消耗点落实到个人;对支出比例大、金额高的专项操作费用,应实行归口管理。其次,实行“一体化”成本管理。具体做法是:在内部成本管理中,实行“成本—预算—资金”的一体化管理,即把成本控
First, we should establish a responsibility cost management system. Oilfield production costs and production departments are closely related, so the cost management can be divided into mine (brigade) costs, special operating costs and unforeseen costs. The cost of mine (brigade) to mine, team, team and individuals as a unit to establish four levels of responsibility cost management system, and the cost of consumption points to individuals; for a large proportion of expenditure, the amount of special operating costs should be centralized management . Second, the implementation of “integration ” cost management. The specific approach is: In the internal cost management, the implementation of “cost - budget - capital ” integrated management, that cost control