油田企业综合成本管理水平评价模型

Comparative study on petroleum enterprise cost management level

针对现有企业成本管理水平评价方法中存在的不足， 运用改进功效因数法和特尔斐法， 建立了企业综合成本管理水平评价模型． 根据油田企业成本管理的实际情况，分析了影响成本管理水平的各种因素， 给出了企业综合成本管理水平评价指标体系． 利用实际的财务和生产统计数据，对企业综合成本管理水平评价模型进行了试算， 并根据试算结果评价了企业成本管理水平的高低． 油田企业综合成本管理水平评价模型为主管部门评价各所属企业的成本管理水平提供了理论依据，也为评价各厂的成本管理水平提供了依据．

Based on the actual situation of petroleum enterprise cost management, the paper analyses the factors influencing the level of cost management and puts forward index system used to evaluate the level of enterprise comprehensive cost management. According to the shortage of present evaluation method of enterprise cost management level, the paper builds up the evaluation model of enterprise cost management level using the methods of functional coefficient and Delphi. The paper also makes a pilot calculation to the evaluation model and evaluates the level of enterprise cost management according to the results of pilot calculation. The model can provide a theory basis for evaluating enterprise cost management level.