关于油田基层班组成本核算的探讨  

Discussion on the Cost Accounting of Basic Unit of Shengli Oilfield

作　　者：赵建军[1] 

机构地区：[1]胜利油田青岛疗养院,山东青岛266071

出　　处：《胜利油田党校学报》2014年第3期99-100,共2页Journal of The Party School of Shengli Oilfield

摘　　要：企业班组是生产经营管理的最小单元,企业生产经营如何搞好,班组成本管理是关键。班级成本核算作为企业实行成本核算的基础,只要不断完善基层班组核算制度,提高全员核算水平,把握住当前班组成本核算所面临的问题,通过建立科学合理的班组核算体系,逐步探索出一条适应企业基层核算的路子。The basic units of Shengli Oilfield are the minimum elements of oil producing and management,whose cost management is fairly crucial to the height of level of oil enterprise＇s developing.As they are the fundament of the enterprise＇s cost accounting,we can explore a best way which suits the cost accounting of basic unit of oilfield as long as the cost accounting of basic unit of oilfield is gradually improved,everyone of oil field uses money properly to analyze the problems that basic unit of oilfield faces,finding the ways and measurements that can well deal with the oil enterprise＇s cost accounting.

关 键 词：成本管理 核算体系 生产知识 管理措施 

分 类 号：F275.42[经济管理—企业管理]