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成本是商品价值的重要组成部分,企业为实现价值最大化,在市场中具有竞争优势,必须及时、准确地掌握成本信息,对成本实施全员、全过程管控。成本控制在炼化生产企业生产经营中占据着举足轻重的地位,抓好成本控制环节对做好企业成本管理工作具有十分重要的意义。本文通过分析企业成本构成要素以及企业成本控制的作用和成本控制措施,探讨如何强化炼化企业成本控制工作。
Cost is an important part of the value of the goods. In order to maximize the value of the enterprise and have a competitive advantage in the market, the enterprise must grasp the cost information in a timely and accurate manner and implement full and full control over the cost. Cost control plays a decisive role in the production and operation of the refining and petrochemical enterprises. It is of great significance to do a good job of cost management in the cost control section. This article discusses how to strengthen the cost control of refining and petrochemical enterprises by analyzing the components of the enterprise cost and the role of cost control and cost control measures.