油品企业非油品业务费用分摊标准的建立与应用

Establishment and Application of Cost Sharing Standard for Non-oil Products In Oil Products Enterprises

本文首先分析了目前所采用的两种主要的非油品业务费用分摊方法存在的问题。然后,基于更好的帮助油品企业掌握非油品业务对企业经营的价值这一目的,建立了综合比率法这一新的分摊标准方法。通过举例比较表明,这一分摊标准能够很好地体现非油品业务在降低油品企业成本费用方面所发挥的作用。

This paper first analyzes the problems of two main non-oil business cost sharing methods.Then,in order to help the oil companies to grasp the value of the non-oil business to the enterprise,the author established a new standard method of the comprehensive ratio method.By way of example,this sharing standard can better reflect the role of non-oil business than the existing methods in reducing cost and cost of oil products.