摘要
油公司体制下对传统采油厂成本管理模式进行创新具有十分重要的意义。文章提出了融战略成本管理、目标成本管理、作业成本管理和看板管理于一体的采油厂集成化成本管理模式,明确其内涵和特点,详细阐述了其主要做法,包括辨识增值环节、实现价值增值;强化六会联动实现成本管理与生产经营的有机统一;组建重点费用管理项目组,实现"三分三全"目标成本管理;绘制成本管理看板,实现成本管理的标准化、可视化与精细化。同时,给出该做法的具体保障措施。
It is of great significance to innovate the cost management model of traditional oil production plants under the oil company system. Proposes an integrated cost management model for oil production plants that integrates strategic cost management, target cost management, activity cost management and Kanban management, clarifies its connotation and characteristics, and elaborates its main methods, including identifying value-added links and realizing value-added;strengthen the linkage of the six conferences to realize the organic unification of cost management and production and operation;set up key expense management project teams to achieve "three parts and three complete" target cost management;draw cost management kanbans to achieve standardization,visualization and refinement of cost management. At the same time, specific safeguards for this approach are given.
作者
孙延斌
SUN Yan-bin(National Pipeline Western Pipeline Company,Urumqi 830000,China)
出处
《化工管理》
2022年第3期162-168,共7页
Chemical Engineering Management
关键词
油公司
集成化
成本管理模式
采油厂
oil company
integration
cost management mode
oil production plant
