炼油企业产品成本分摊与控制方法的研究

RESEARCH ON PRODUCT COST DISTRIBUTION AND CONTROL METHOD OF REFINERY ENTERPRISE

为了加强炼油企业的成本管理，有效地降低炼油成本，增强油品的市场竞争力；针对炼油企业现行的按联产品结构来分摊成本的不合理方法，在运用非线性规划原理及西方经济学的利润最大化原理论证后，提出了炼油企业产品成本分摊与控制的一种新方法，即先按联产品销售收入分摊总成本后，再按联产品中各分产品的单价计算各分产品的单位成本，然后根据各分产品的销售价格和加工复杂情况，计算并比较生产各分产品的盈亏状态。实践证明，该方法的运用对于炼油企业切实加强成本控制，合理地调整联产品结构，具有十分重要的作用和参考价值。

ecause of the unreasonable method of distributing cost in terms of co-product structure in some refinery enterprises used currently, we give a new method justified by means of non-linear program theory and maximum profit of western economics. In order to strength the cost management, to reduce the production cost for refinery enterprises, and to boost product market competition. Firstly, distributing total cost in light of co-product sales revenue, and working out unit cost of individual product according to single product price of co-product. Secondly, taking advantage of single product price and complicated degree of producing process, working out and comparing the relative of expense and profit. It is justified to be effective significantly and reference value on the part of controlling product cost and making the co-product reasonable.