成本考核是财务管理的一项基本职能,是进行有效财务控制的一种手段、一种工具。目前油田成本考核存在与生产结合不够紧密,考核制度不够完善,考核权责利界限不清,考核指标缺乏科学性等诸多问题。通过借鉴其他企业经验,根据分公司实际情况,提出几点思考,以期将成本控制的意识和责任传递到各基层操作岗位,让各级领导、工程技术人员重视采取措施控制成本,努力实现全员的成本控制,有效抑制成本上升势头。 Cost assessment is a basic function of financial management, as a means of effective financial control, a tool. At present, there are many problems in oil field cost assessment such as the combination of production and production is not close enough, the assessment system is not perfect enough, the limits of assessment rights and responsibilities are unclear, and the assessment indicators lack scientificity. By drawing on the experience of other enterprises, according to the actual situation of branch companies, put forward some thinking, with a view to cost control and responsibility to pass to the grassroots operations positions, so that leaders at all levels, engineering and technical personnel to take measures to control costs and strive to achieve full The cost control, effectively inhibit the rising costs.