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作为资源开采企业,油气生产经营活动具有一定的特殊性,特别是油价与国际油价基本接轨后,油气产品收入已成为油田生产经营的不可控因素,因此,如何围绕“控制成本”科学编制财务预算,促使企业达到降本增效目的,已成为油田企业迫切需要解决的现实问题。近年来,中原油田在成本预算管理上进行了大胆尝试,探索出了一套科学的预算编制方法,取得了初步成效。
As a resource exploitation enterprise, oil and gas production and management activities have certain particularities. Especially after the oil price is basically in line with the international oil prices, the income of oil and gas products has become an uncontrollable factor in the oilfield production and operation. Therefore, how to control the cost? Financial budget, prompting enterprises to achieve the purpose of reducing costs and increasing efficiency, oilfield companies have become urgent problems to be solved. In recent years, Zhongyuan Oilfield has made a bold attempt on the cost budget management and explored a set of scientific budgeting methods and achieved initial success.