作业成本法下采油厂作业增值性研究.docVIP

作业成本法下采油厂作业增值性研究 　　摘要: 在作业成本法下,企业通过对作业进行动态分析,促进企业消除或减少不增值作业,提高增值作业效率,减少资源消耗,提高整个企业的效率和竞争力。在了解作业成本法相关理论基础上,分析了作业增值分析是作业成本法实现成本有效管理的重要环节,结合采油厂对采油厂作业各个作业中心进行了增值性分析。采油厂作业增值性分析使采油厂有效寻求本单位作业中心的增值作业,有针对性地提高增值作业效率,进而提高整个企业效率和竞争力。 　　Abstract: Based on the operating cost method, enterprise promotes itself to eliminate or reduce non-value added work, improve the efficiency of value-added operations, reduce resource consumption to improve the efficiency and competitiveness of the whole business by dynamic analysis of the operation. Based on the understanding of the theory of operating cost method, it an