發(fā)布時間：2018-03-29 16:54

  本文選題：化工裝置　切入點：成本管理　出處：《會計之友》2017年19期

【摘要】：化工企業(yè)產(chǎn)品品種繁多,各產(chǎn)品的價格、原料單位成本相差懸殊,并隨著國際原油價格的變化不斷波動,生產(chǎn)成本也處于不斷變化中。如何對同類裝置生產(chǎn)成本進行比較,并對企業(yè)裝置成本管理總體水平進行評價,從而有效地指導和促進企業(yè)之間、裝置之間通過"比學趕幫超"不斷提高成本管控水平值得探討。文章對各類裝置原料及燃動價格采用統(tǒng)一價格還原,按照量價分離原則對各類裝置產(chǎn)品的單位成本進行對比分析,并將各類裝置的還原單位成本與乙烯裝置的還原單位成本比值作為裝置成本系數(shù)建立關聯(lián)關系,提出了構建化工企業(yè)裝置成本管理綜合評價體系的設想以及運用該體系的注意事項。
[Abstract]:Chemical enterprises have a wide variety of products, the prices of each product and the unit cost of raw materials vary greatly, and with the changes of international crude oil prices, the production costs are also in constant change. How to compare the production costs of similar units, And evaluate the overall level of enterprise cost management, so as to effectively guide and promote the enterprise, It is worth discussing how to improve the level of cost control among the devices through "comparing with learning to catch up with others". In this paper, the prices of all kinds of equipment raw materials and burning prices are reduced by uniform price. According to the principle of separation of volume and price, the unit cost of each type of plant is compared and analyzed, and the ratio of unit cost of reduction unit to that of ethylene plant is established as the unit cost coefficient. This paper puts forward the idea of constructing the comprehensive evaluation system of plant cost management in chemical enterprises and points for attention in the application of the system.
【作者單位】： 中國石油化工股份有限公司;
【分類號】：F406.72;F426.7
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本文編號：1682012