浅析炼油企业的全员成本目标管理

Comments on Full Cost Target Management of Petroleum Refining Enterprises

全员成本目标管理作为一种系统的企业成本管理手段,在中海石油惠州炼化分公司("惠炼")得到了全面实施。通过构建有效的组织管理体系,做到了组织有保障;通过推进信息化建设,做到信息有支撑;通过建立"三横四纵"核算管理体系,做到了实施有措施。"惠炼"对企业成本进行全员、全过程、全方位管控的成效显著,为炼油企业成本竞争力的提高提供了一条可行之路。

The Full Cost Target Management （FCTM） which was featured with systemic and effectiveness, has been applied Huizhou Refinery Branch （HRB）, CNOOC Refining ＆ Chemical Co., Ltd. The organization and management system, information system, and accounting management system were established in HRB, which ensured the implementation of FCTM. By implementing the full staff, full process, and comprehensive control, the costs of HRB significantly decreased, which pointed a feasible method for costs control of petroleum refining enterprises.