通过有效的核算载体-班组核算-单装置核算-装置联合效益测算,才能使成本管理落到实处。降低成本已成为生产企业求得生存和发展的主要保障,产品的单位成本只有处于同类企业的先进水平,企业才有较大的发展空间。中国石油大庆炼化分公司通过班组核算,搞好单装置核算和装置联合效益 Through effective accounting vector - team accounting - single device accounting - device joint benefit estimates, cost management can be implemented. Reduce costs has become the main guarantee for survival and development of manufacturing enterprises, the unit cost of products only in the advanced level of similar enterprises, enterprises have greater room for development. PetroChina Daqing Refining & Chemical Branch through the team accounting, improve the single device accounting and device joint benefits