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成本分析作为成本控制的一种技术手段,越来越被采购部门所重视,而要建立现代化的成本分析模式,石油石化企业必须要更新理念、调整思路、创新方法。本期特别策划着眼成本分析的视角,对成本分析的意义、方法进行解读,从全生命周期总成本的范畴进行成本分解,从战略转型的高度拓宽成本视野,并通过案例清晰再现了成本分析的过程。希望以此帮助读者重新认识成本分析,成功进行成本控制。
Cost analysis as a means of cost control, more and more attention by the purchasing department, but to establish a modern cost analysis model, petroleum and petrochemical enterprises must update their ideas, adjust ideas, innovative methods. In this issue, we plan to focus on the perspective of cost analysis, interpret the meaning and methods of cost analysis, and carry out cost decomposition from the scope of total life cycle cost, broaden the cost perspective from the height of strategic transformation, and clearly illustrate the cost analysis through the case process. Hope to help readers to re-understand the cost analysis, the successful cost control.