摘要
成本的高低直接影响企业的各项经营指标。石油企业成本的高低与国家政策、资源状况、生产规模、企业的组织形式和管理水平、科技水平等有关。要从根本上降低成本 ,就要转换企业经营机制 ,摒弃“以原油生产为中心”的思想 ,确立“以经济效益为中心”的思想。降低成本可采取以下措施 :积极转换经营机制 ,为降低成本创造一个良好的经营环境 ;深化人事制度改革 ,减员增效 ,减低人工成本 ;推行目标成本管理 ,建立完善的成本控制机制 ;依靠科技手段大力降低成本 ,强化投资管理 ,优化投资结构 ,从源头上遏制成本增长。
Cost fluctuation has a direct influence on all lusinessindi cators of an enterprise.cost fluctuation of oil enterprises is related to nation al policies,resource condition.production scale,forms of lusiness organization ,and level of R & D and management.To reduce cost fundamentally,oil enterprises sshould transform operation mechanism,replacing the'output centered'concept with the 'performance centered'concept.The following measures may be taken to reduce cost:changing operation mechanism to create a good environment for cost r eduction;deetpening the reform in personnel system to lower the cost of hwman re sources,adopting target cost management to establish a perfect cost control mech anism,reducing cost considerably by scientific means;and strengthening investmen t management and optimizing investment structure to curb cost increase fundament ally.
出处
《石油工业技术监督》
2002年第1期16-19,共4页
Technology Supervision in Petroleum Industry
