标准成本管理在炼化企业的应用初探

The First Exploration of Standard Cost Management's Application in Refining-Chemical Enterprises

介绍了标准成本和标准成本管理的内涵,阐述了实施标准成本管理的必要性,分析了影响目前炼化企业应用标准成本管理的因素,提出了炼化企业应用标准成本管理的主要思路,并从标准成本的制定、标准成本管理应用于全面预算和成本控制等方面提出了具体的应用措施。

The article introduces the intension of standard cost and standard cost management,expounds on the necessity of implementing standard cost management,analyzes the factors affecting current application of standard cost management in refining-chemical enterprises and puts forward the main thinking for refining-chemical enterprises to apply standard cost management as well as concrete application measures in the aspects of standard cost formulation as well as standard cost management's application in overall budget,cost control an so on.