摘要
我国石油企业目前采用的是以水平法为核心的成本管理模式,本文分析了这种模式的基本做法和存在的问题。在此基础上,提出改进了我国石油企业成本管理的对策,从而进一步提升企业的盈利能力和长远发展能力。
Abstract
The horizontal method budget,as the core of the cost management mode,is currently used by the Petro-leum of our country.This paper analyzes the basic effect and the existing problems of this mode.Based on it,the paper put for-ward the countermeasures of improving the cost management of petroleum industries in China,which further enhance the profit abilities and development abilities of the enterprises.