摘要
目标成本管理是符合石油企业自身特点的成本控制方法。在实证研究的基础上,分析了原油目标成本管理的基本思路及运行机制,提出了原油目标成本管理的实施步骤及相应措施。
Target cost management is a cost control method according with oil enterprises' own characteristics. On the basis of positive research, the article analyzes the basic thinking and operational mechanism of crude oil target cost management and puts forward implementation steps of crude oil target cost management as well as relevant measures.
出处
《当代石油石化》
CAS
2006年第2期35-38,共4页
Petroleum & Petrochemical Today
关键词
原油
目标成本
管理
crude oil, target cost, management
