加油站油品损耗原因及财务核算  

Gas Station Oil Loss Reasons and Financial Accounting

作　　者：陈跃新[1] 

机构地区：[1]中国石油天然气股份有限公司东莞销售分公司,广东东莞523071

出　　处：《中国林业经济》2014年第6期76-78,共3页China Forestry Economics

摘　　要：从加油站油品损耗涉及进销存各个环节查找原因,针对具体原因并结合国家制定的油品损耗标准,将合理的损耗进入采购成本核算,非合理损耗采取索赔等方式进行处理。每月通过财务数据结果进行同比及环比分析,查找油品进销存各环节的管理漏洞或薄弱环节,提出对减少损耗的针对性合理措施,达到提高员工素质、提升管理水平、完成企业降耗增效的目的,实现油品产供销最后环节利润的终极目标。This paper find out the reasons for the gas station from the links of oil loss invoicing.point at the specific reasons and combined with the standard set by the state,list the reasonable loss into the procurement cost accounting,and take claims and other ways to those non reasonable loss.Analysis the financial data results through year-on-year and quarter-on-quarter terms monthly,to find out the loopholes and weak link in the management of each link in oil invoicing,put forward targeted and reasonable measures to reduce the loss,to improve staff quality,improve the management level,to complete the goal that reducing consumption and rising the efficiency of enterprise,to achieve the ultimate goal of oil production,supply and marketing the final link of profit.

关 键 词：油品损耗 损耗标准 财务核算 

分 类 号：F235.6[经济管理—会计学]