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石油销售企业成本管理的现状与对策(国外英文资料)
石油销售企业成本管理的现状与对策
Status quo and Countermeasures of cost management in Petroleum Marketing Enterprises
Abstract: under the market economy condition, the survival of the fittest is the basic law of market competition, and the cost level is the important condition for the enterprise to win the competition. Successful oil marketing companies have a sound and rigorous cost management control system. It is very important for petroleum marketing enterprises to demand survival and development, and to strengthen cost management.
Key words: cost management; Petroleum Marketing; fuel oil
After the reorganization, Chinas oil industry operations include exploration and development of oil and natural gas, refining and chemical industry, and all kinds of oil and gas products sales. With China after entering WTO, a series of changes, the domestic oil market and international oil market all sidedly. Facing the pressure of competition is more and more big oil sales enterprises, strengthen cost management, the implementation of low cost strategy is the inevitable choice of petroleum sales enterprises, which requires the accounting department to calculate the cost of using the correct and scientific methods, provide accurate in order to strengthen the management of information. Especially in the domestic oil retail market demand under certain premise, reducing costs almost become the only way for enterprises to seek maximum profit. Therefore, in todays financial crisis, the market economy environment is not stable, it is of practical significance to strengthen the cost management of fuel oil enterprises.
I. cost management
1. concept of cost management
Cost management refers to the enterprise in the process of production and operation costs, prediction, decision, control, accounting, analysis, assessment and other work carried out a series of scientific management through a series of methods, its main purpose is to reduce the cost and improve the economic efficiency of enterprises.
Th
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