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石油钻井企业材料成本核算的效率和核算的规范性对石油钻井企业持续经营和发展意义重大。本文分析了石油钻井企业材料核算的重要意义,并结合当前材料核算中存在的问题,提出若干完善意见和改进措施。
The efficiency and accounting standardization of material cost accounting in oil drilling enterprises is of great significance to the continuous operation and development of oil drilling enterprises. This paper analyzes the importance of material accounting in petroleum drilling enterprises, and puts forward some perfecting opinions and improving measures in combination with the problems existing in material accounting.