推行日成本核算制 实现成本管理创新  

To Purse Cost Estimating Everyday System；To Achieve Management Through Costs Creation

作　　者：王殿龙[1] 

机构地区：[1]江苏石油勘探局党校,江苏扬州225261

出　　处：《江汉石油职工大学学报》2001年第2期57-58,61,共3页Journal of Jianghan Petroleum University of Staff and Workers

摘　　要：日成本核算制是企业为进一步加强成本管理而出现的一种成本管理制度，是对传统成本管理制度的一种创新。石油石化企业实行日成本核算制的前提在于形成日成本核算网络，其关键在于进行日成本数据的统计与传输，其必备措施在于日成本核算工作的自动化。Enterprises carry out cost estimating everyday system in order to even strengthen cost control. This system is a creation of tradition management through costs system. The premise of the petroleum and petrochenical enterprises implementing is to form cost estimating everyday system net- work. Its key is to execute the statistics and conveyance of cost data everyday. Its necessary measure is automation of cost estimating everyday work.

关 键 词：日成本核算制 成本管理制度 创新 企业管理 

分 类 号：F275.3[经济管理—企业管理]