关于炼油企业成本控制的难点分析

Analyses on the Difficulties of Cost Control in Oil Refinery Enterprises

炼油企业的成本需要各部门之间认真负责的考核把关,从企业生产经营的每个环节入手,全员、全过程地参与成本管理。从上到下建立起一套科学、合理,符合实际情况的预算体系,建立科学的用人机制、严密的绩效评价体系,加强领导干部的业务培训,从而考核企业费用支出情况,将成本控制在合理的范围之内。杜绝成本核算中的浮夸,不切实际,真实反映成本水平。

The cost of oil finery enterprises needs the strict and mutual examination and check of different departments,which includes starting with every chain of production and business in enterprises,and guaranteeing that everyone take part in the cost control during the whole process.It is necessary to establish a set of scientific,sensible and practical budget system from top to bottom,to build up the scientific personnel mechanism and the strict performance evaluation system,and to strengthen the professional training of leaders.Based on the examination of enterprise expenses,the cost of enterprises can be controlled within the rational range.In fact,only by eliminating the boasting and exaggeration in the examination of cost,can the cost level can be reflected really.