浅谈油田企业的班组目标成本管理

On Working Team Target Cost Management in Oilfield Enterprises

目标成本管理是在生产经营开始之前,根据预定的经营管理目标所制定的成本控制目标。班组是企业生产经营活动最基本的组织单元,企业目标成本控制的落脚点自然就在班组的成本管理上。加强班组目标成本管理,应明确管理目标、准确分解成本组成,以目标成本责任制的方式将目标成本控制责任分解到班组全体员工身上,各负其责,共同保证成本控制目标的完成。

Target cosl management is formulated according to predetermined managing target before producing and managing begins. A working team is the most fundamental organizing unit in enterprise producing and managing activities; accordingly, the foothold of enterprise object cost management is team cost management. To strengthen team object cost management, the author advocates ascertaining management target, resolving cost components correctly and patching up target cost control responsibility to every team member in target cost responsibility system to make each attend to his own duties and assure to fulfill cost control target together.