随着我国经济体制改革的深化和经营机制的转轨,市场经济体系日趋成熟和完善,企业要在市场经济大潮中立足,并取得长足发展,必须加强内部成本管理。石油存续企业是石油企业经过主业分离后形成的法人单位,对于这部分以技术服务为主、成本意识相对淡薄、成本控制体系还不够健全的单位,如何降低成本,实现资产的保值和增值,取得最佳效益,成为当前亟待解决的重要问题。 Along with the deepening of our country’s economic system reform and the transformation of the operating mechanism, the market economy system has become more and more mature and perfected. Enterprises must foster a foothold in the market economy and make great strides in development. Therefore, it is necessary to strengthen internal cost management. The oil-saving enterprise is a legal entity formed after the separation of the petroleum enterprises from the main business. How to reduce the cost and preserve and increase the value of the assets for those units that mainly focus on technical services, which have relatively low cost awareness and inadequate cost control system, To obtain the best benefit has become an important issue to be solved urgently.