中原沙特公司全员成本目标管理浅析  

Analysis on the Target Management of the Total Cost of Zhongyuan Saudi Arabia Co., Ltd.

作　　者：桂成平 Chengping Gui(Sinopec Zhongyuan Petroleum Engineering Co.,Ltd. Overseas Engineering Company,Puyang,Henan,457001,China)

机构地区：[1]中石化中原石油工程公司海外工程公司,中国河南濮阳457001

出　　处：《财经与管理》2019年第3期41-43,共3页Finance and Management

摘　　要：全员成本目标管理,就是通过全员参与制定成本目标、全过程控制成本目标、全方位管理成本目标,形成一整套面向全业务、覆盖全要素、贯穿全过程的成本控制措施。全员成本目标管理涉及到企业各个层面,深入到企业各个成本单元。要动员企业各方面力量,全员、全过程、全方位的进行成本控制和管理,才有效实施全员成本目标管理,实现成本费用的最优化。The target management of total cost is to form a set of cost control measures for the whole business, covering the whole factors and running through the whole process through the participation of all employees in the formulation of cost targets, the whole process control cost objectives, and the all-round management cost objectives. The management of total cost involves all levels of the enterprise and goes deep into the various cost units of the enterprise. It is necessary to mobilize all aspects of the enterprise, cost control and management in all staff, in the whole process, and in all aspects, in order to effectively implement the management of total cost and optimize the cost.

关 键 词：成本目标管理 成本管理体系 成本意识 全员目标成本管理 成本费用 

分 类 号：F275.3[经济管理—企业管理]