摘要
针对中国石油企业成本管理粗放的问题,用对比的方法阐述了石油企业实施成本精细化管理的必要性,提出从培养全员成本精细化管理思想意识、标准化工作流程及细化和落实考核目标三方面促进成本精细化管理的实现。研究结果对进一步挖掘石油企业的生产潜力有指导意义。
In view of the problem that cost management of Chinese oil companies is extensive,the paper describes the necessity of the implementation of cost fine management in oil companies by comparison method,and promotes the realization of the cost fine management in Chinese oil companies from three aspects:training staff ideology of the cost fine management,standardization of the work flows and refining the assessment objectives.It has a certain application value for further digging the productive potential of Chinese oil companies.
出处
《辽宁工程技术大学学报(社会科学版)》
2010年第4期369-371,共3页
Journal of Liaoning Technical University(Social Science Edition)
基金
黑龙江省研究生创新科研资金资助项目(YJSCX2009-089HLJ)
关键词
石油企业
精细化管理
成本管理
oil companies
fine management
cost management