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随着经济全球化的发展,国内外石化产品市场竞争日趋激烈,石化企业要提升产品市场竞争力,就必须降低成本,成本管理也就成为石化企业管理永恒的主题。成本核算作为成本管理的中心环节,既可反映已发生成本的情况,又能及时了解成本计划的执行情况,便于加强事中成本控制。因此,紧密结合石化企业管理需要,构建以市场为导向的层级成本核算模式,科学合理设置不同层次核算指标并有效实施意义重大。
With the development of economic globalization and increasingly fierce competition in petrochemical products markets at home and abroad, petrochemical enterprises must reduce costs in order to enhance their market competitiveness and cost management has become the eternal theme of petrochemical enterprise management. Cost accounting as a central part of cost management can not only reflect the cost incurred, but also keep abreast of the implementation of the cost plan so as to enhance the cost control. Therefore, in close connection with the management needs of petrochemical enterprises, a market-oriented hierarchical cost accounting model should be established, and it is of great significance to set different levels of accounting indicators scientifically and rationally and effectively implement them.