中国石油销售企业成本管理与模式研究
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摘要
在市场经济条件下,成本高低是企业竞争取胜的重要条件。石油销售企业要生存、求发展就必须加强成本管理,采取各种措施降低成本,以低于竞争对手的成本进行生产经营,获取更多的市场份额和盈利。因此现代企业管理应更加关注成本的管理。石油销售企业成本管理对石油销售企业目标利润的实现,以至石油销售企业的发展战略,尤其是长期发展战略的实现具有非常重要的现实意义。无数的先例证明,任何一个成功的石油销售企业后面,都有一个完善且严谨的成本管理控制系统,任何不重视成本管理,藐视成本管理的作法都是错误的并最终注定会失败的,即使曾有的繁荣也只能是昙花一现。
本文首先论述了本文的研究目的、方法以及主要内容;接着分析了国内外石油销售企业成本管理理论的发展历程,借鉴国内外石油销售企业成本管理的成功经验:我国石油销售企业成本管理成功模式与方法;日本丰田公司“CCC21”计划。本文以中石油华南销售分公司为例,分析其成本管理现状,主要阐述目前石油销售企业成本管理所面临的挑战和存在的问题。最后,提出了相应的对策。
The survival of the fittest is the basic law of market competition in the market economy, the cost of the level of competition is an important condition for victory. Enterprises to survive, and development costs on the need to strengthen management, to take various measures to reduce costs, lower than the competitor's cost of production and operation for more market share and profitability. Modern enterprise management should therefore pay more attention to cost management.
Oil sales enterprise cost management of the oil sales profits to achieve business goals, as well as oil marketing business development strategies, especially long-term development strategy to achieve a very important practical significance. Numerous precedents to prove that any of a successful business after the sale of oil, have a sound management and strict cost control system, any attention to cost management, cost management practices contempt is wrong and ultimately doomed to fail, even if the latter have Some can only be short-lived prosperity. Taking an overview of China's enterprises in the development of cost management, business units in connection with the actual situation, to strengthen cost management, enhance economic efficiency achieved remarkable results, and there have been some very successful enterprise characteristics and the cost of management models, such as the Handan Iron and Steel mode, but compared to Western countries as a result of a market economy started rather late and theoretical research and practical exploration have to learn from others in the foundation, therefore, cost management are still some shortcomings.
It was on this basis, the paper first discusses the purpose of the study, methods, and the main content; followed by an analysis of the cost of domestic and international oil sales enterprise management theory of the development process of the sale of oil from domestic and foreign enterprises the success of cost management experience: China's petroleum sales enterprises the success of cost management models and methods; Japan's Toyota "CCC21" plan. This paper is innovative in oil sales branch in southern China as an example, the analysis of the status of its cost management, mainly on the current cost of oil marketing companies to manage the challenges and problems. Finally, in theory and practice based on the corresponding countermeasures, with a view to solve the practical problems of the theory to help provide that.
本文首先论述了本文的研究目的、方法以及主要内容;接着分析了国内外石油销售企业成本管理理论的发展历程,借鉴国内外石油销售企业成本管理的成功经验:我国石油销售企业成本管理成功模式与方法;日本丰田公司“CCC21”计划。本文以中石油华南销售分公司为例,分析其成本管理现状,主要阐述目前石油销售企业成本管理所面临的挑战和存在的问题。最后,提出了相应的对策。
The survival of the fittest is the basic law of market competition in the market economy, the cost of the level of competition is an important condition for victory. Enterprises to survive, and development costs on the need to strengthen management, to take various measures to reduce costs, lower than the competitor's cost of production and operation for more market share and profitability. Modern enterprise management should therefore pay more attention to cost management.
Oil sales enterprise cost management of the oil sales profits to achieve business goals, as well as oil marketing business development strategies, especially long-term development strategy to achieve a very important practical significance. Numerous precedents to prove that any of a successful business after the sale of oil, have a sound management and strict cost control system, any attention to cost management, cost management practices contempt is wrong and ultimately doomed to fail, even if the latter have Some can only be short-lived prosperity. Taking an overview of China's enterprises in the development of cost management, business units in connection with the actual situation, to strengthen cost management, enhance economic efficiency achieved remarkable results, and there have been some very successful enterprise characteristics and the cost of management models, such as the Handan Iron and Steel mode, but compared to Western countries as a result of a market economy started rather late and theoretical research and practical exploration have to learn from others in the foundation, therefore, cost management are still some shortcomings.
It was on this basis, the paper first discusses the purpose of the study, methods, and the main content; followed by an analysis of the cost of domestic and international oil sales enterprise management theory of the development process of the sale of oil from domestic and foreign enterprises the success of cost management experience: China's petroleum sales enterprises the success of cost management models and methods; Japan's Toyota "CCC21" plan. This paper is innovative in oil sales branch in southern China as an example, the analysis of the status of its cost management, mainly on the current cost of oil marketing companies to manage the challenges and problems. Finally, in theory and practice based on the corresponding countermeasures, with a view to solve the practical problems of the theory to help provide that.
引文
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[2]谢书.浅析石油企业的成本管理[J].中国高新技术企业.2008.16。
[3]袁丽波,汪小英.我国石油企业战略成本管理初探[J].理论月刊.2008.08。
[4]曾旭东,才智.浅谈中小型石油工程企业的成本管理[J]. 2008.15。
[5]李崇奇,谢辉.张翠萍.石油企业物流成本管理对策探讨[J].中国储运.2008.06。
[6]马露霞.通过关注隐性成本实现石油企业精细化管理[J].油气田地面工程,2008.05。
[7]张自伟,朱志国,何艳山.国际石油公司成本管理分析与启示[J].中国乡镇企业会,.2008.04。
[8]马珲,鲁云.浅析石油企业成本管理的现状及改革[J].现代商业.2008.08。
[9]李涛,杨亚锋.石油存续企业成本管理问题浅析[J].江汉石油职工大学学报,2008.01。
[10]周瑾成.浅析石油企业成本管理的现状及改革[J].甘肃科技纵横,2007.06。
[11]夏吉龙.石油储罐工程施工成本管理[J].经济师,2007.10。
[12]王勇,王燕.大力推进石油企业的成本精细化管理[J].现代企业,2007.09。
[13]王明华.石油开发企业建立成本运行预控管理模式初探[J].胜利油田党校学报,2007.04。
[14]顾欣.浅谈石油化工工程项目采购管理中的成本控制[J].发展,2007.06。
[15]毕德东.国外石油公司低成本管理分析[J].中国石化,2007.03。
[16]邝健斌.石油化工行业的成本管理[J].辽宁化工,2006.07。
[17]孙茂竹,姚岳.成本管理学[[M].中国人民大学出版社,2003年版。
[18]刘运国、梁德荣、黄婷晖:管理会计前沿[M].,清华大学出版社,2003年版。
[19]朱小平.会计理论与方法研究[M].中国人民大学出版社,2002年版。
[20]胡玉明.高级成本管理会计[M].厦门大学出版社,2002年版。
[21]陈轲.企业战略成本管理研究[M].中国财政经济出版社,2001年版。
[22]焦跃华.现代企业成本控制战略研究[M].经济科学出版社,2001年版。
[23]王伟,麦强盛.企业成本控制实务[M].广东经济出版社,2003年版。
[24]Robert Bear Felix Schmid Roger Mills : Cost Management System Design,cima,CIMA Publishing,1997。
[25]Keith Ward : Stategic Management Accounting,Part of read international books,1992
[26]John·K·Shank and Vijay Govindarejan:Strategic Cost Management and Value Chian,Handbook of Cost Manegement,1993。
[27]Cooper·R:Cost Classification in Unit-based and Activity-based Manufacturing Cost Systems,Journal of Cost Management,Fall 1990。
[28]Cooper·R and Kaplan·RS:The Design of Cost Management System,Prentice-Hall International Editions,1991。