现代企业成本控制研究—以石化公司为例7.docx

现代企业成本控制研究—以中石化公司为例 摘 要  HYPERLINK /view/57945.htm \t /_blank 成本控制，是 HYPERLINK /view/38340.htm \t /_blank 企业根据一定时期预先建立的成本管理目标，由成本控制主体在其职权范围内，在生产耗费发生以前和 HYPERLINK /view/45395.htm \t /_blank 成本控制过程中，对各种影响成本的因素和条件采取的一系列预防和调节措施，以保证成本管理目标实现的 HYPERLINK /view/1789580.htm \t /_blank 管理行为。本文以中国石油化工股份有限公司为例，首先从中国石油化工股份有限公司的特点、现状和管理等几方面对中国石油化工股份有限公司做以介绍，从而提出中国石油化工股份有限公司在勘探、生产、加工、运输等成本控制环节中存在的不足。继而针对中国石油化工股份有限公司成本控制中存在的问题，运用先进的成本控制理念以及战略成本的控制思想，分析出可以降低生产制造成本的方法和渠道。最终，结合中国石油化工股份有限公司在具体落实和实施成本控制的过程中可能会发生的情况拟定出解决方案。 关键词：成本控制；中国石化；产销成本 ABSTRACT Cost control, is the enterprise in accordance with pre established by the target cost management, cost control subjects within the production cost, happened before and in the process of cost control, to take on a variety of factors and conditions of cost of a series of prevention and control measures, to ensure the cost management objectives of management. In this paper, taking China Petroleum Chemical Co as example, several aspects from the first China Petroleum Chemical Co characteristics, present situation and the management of the China Petroleum Chemical Co to be introduced, and proposed the existing problems of China Petroleum Chemical Co in the procurement, production, processing, transportation cost control in the process of. Then in view of the existing problems in the cost control of China Petroleum Chemical Co, the use of advanced cost control ideas and strategic cost, analysis methods and channels can reduce the production cost of the. Finally, combined with the China Petroleum Chemical Co may occur in the process of specific implementation and the implementation of cost control in the case of work out solutions. Key words：Cost control;sinopec;?cost of production and sale? 目 录 TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc414786712   HYPERLINK \l _Toc414786713 1前 言  PAGEREF _Toc414786713 \h 1  HYPERLINK \l _Toc414786714 2成本控制的相关理论  PAGEREF _Toc414786714 \h 1  HYPERLINK \l _Toc414786715 2.1成本控制的概