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近年来,中国石油股份公司决策整合润滑油业务.组建了产、研、销统一管理的专业化公司。中国石油润滑油公司(简称润滑油公司)运行四年来.基本上实现了“销售总量持续增长.产品结构持续改善,经济效益持续提高”的目标但是.在与国内外知名润滑油企业相比,润滑油公司存在着相当的差距。要缩短这些差距.就必须适时运用战略成本思想.对润滑油业务面临的内、外部环境进行分析,以成本为杠杆.利用成本与相关因素之间的关系.提出润滑油公司成本、费用的管理思路。
In recent years, PetroChina has decided to integrate lubricants business and set up a specialized company with unified management of production, research and sales. PetroChina Lubricant Co., Ltd. (hereinafter referred to as “Lubricant Company”) has been operating for four years and has basically achieved its goal of “growing its total sales volume, continuously improving its product structure and continuously improving its economic returns.” However, compared with the well-known domestic and foreign lubricant enterprises , There is a considerable gap between oil companies. To shorten these gaps, we must make use of the strategic cost theory in time.Analysis the internal and external environment facing the lubricants business, take the cost as the lever.Considering the relationship between the cost and the related factors, put forward the management of the lubricant company’s cost and expense Ideas.