化工企业班组成本核算工作方法研究  

Research of group cost accounting method in chemical plant

作　　者：于汪洋[1] 张永平[1] 李红[1] 

机构地区：[1]中国石油吉林石化公司,吉林吉林132022

出　　处：《沈阳工业大学学报（社会科学版）》2010年第1期66-69,共4页Journal of Shenyang University of Technology(Social Sciences)

摘　　要：班组是构成企业的基本单位,持续持久地开展班组成本核算,促进节能降排、节支降费,是建设节约型企业的有效途径。阐述班组成本核算工作在企业实现节能降耗、增收节支过程中的作用,介绍中国石油吉林石化公司在开展班组成本核算工作时的一些方法,结合企业实际分析班组成本核算工作中存在的一些不可忽视的问题,并明确此项工作的重点。Group is the basic unit in company structure. It is an effective way of construct economical company to carry out group cost accounting continuously and permanently so as to promote energy saving and carbon dioxide emission reduction, reduce money expenditure and production Cost. The functions of group cost accounting in the process of realize energy-saving and consumption-reducing, and income-increasing and cost-saving of chemical plants are discussed. Some practices of group cost accounting is introduced in Jilin Petrochemical Company of China National Petroleum Corporation. Combined with the reality of the company, some problems can not be ignored in group cost accounting are analyzed, and the emphases of it are confirmed.

关 键 词：节约型企业 降本增效 化工企业 班组 成本管理 成本核算 经济效益 台账 财务报表 

分 类 号：C931[经济管理—管理学] F275.3