浅析石油开采企业会计电算化成本管理体系的构建

Analysis on Oil Drilling Enterprise Accounting Computerization Construction of Cost Management System

成本管理关乎企业的命脉,是企业提升效益的关键和手段。文章透析了我国石油开采企业成本管理的现状及存在的问题,并通过会计电算化成本配套管理体系、会计电算化成本管理基础工作、会计电算化成本运行的监控等3方面,阐述了石油开采企业会计电算化成本管理体系的构建。

Cost management not only supports the lifeblood of an enterprise but also improves efficiency of an enterprise. Firstly, this paper discusses the current situation of the enterprise cost management relating to petroleum exploitation and the existing problems. Secondly, in this paper, the establishment of computerized accounting in the cost management system of petroleum exploitation enterprises will be analyzed through the following three aspects, including the matching cost management system of computerized accounting, the foundation work of cost management and the control of computerized accounting.