The study of factor costs management on resource-type enterprise  

资源型企业要素成本管理研究

作　　者：程夏[1] 周志斌[2] 姜子昂[3] 

机构地区：[1]成都理工大学商学院,成都610051 [2]中国石油西南油气田分公司,成都610051 [3]中国石油西南油气田分公司天然气研究所,成都610051

出　　处：《China-USA Business Review》2008年第12期38-42,共5页美中经济评论（英文版）

摘　　要：In this article, in accordance with the particularity of property right attribute and inherent attribute of the natural resource and its remarkable characteristics in exploration, development, production and sales process, the author focuses on the value formation of ＂natural resource＂ and ＂intelligence resource＂; analyses the shortcoming of old cost pattern; and constructs the factor cost calculation and control system for resource-based enterprises.

关 键 词：natural resource VALUE intelligence resource factor cost 

分 类 号：F275.3[经济管理—企业管理]