摘要
针对油气管道站场为非独立核算单位的特点,以及站场会计与统计人员不重视对运营费用资料进行统计分析职能的现状,介绍了油气管道站场运营费用统计分析的必要性、原则和基本程序,并结合实例研究了静态比较分析法、动态分析法、因素分析法等统计分析方法在油气管道站场运营费用统计分析中的应用。
In the light of characteristics of petroleum pipeline stations being non-independent accounting units,and the situation that accountants and statisticians ignored statistic analysis function in operation cost information,necessity,principle and basic procedure of statistic analysis of operation cost in petroleum pipeline stations are introduced,and statistic analysis method such as comparative-static analysis,dynamic analytic methods,factor analysis,etc.adopted in statistic analysis of operation cost in petroleum pipeline stations are studied combined with cases.
出处
《油气储运》
CAS
北大核心
2010年第8期598-600,608,共4页
Oil & Gas Storage and Transportation
关键词
油气管道
站场
运营费用
统计分析
分析方法
petroleum pipelines,stations,operation cost,statistic analysis,analysis method