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降本增效是油田生产经营管理的重点。本文在阐述“变动成本拟股”的内涵与特征的基础上 ,提出了油田企业实施“变动成本拟股”机制的基本思路 ,并分析了试点单位的实施效果。
Reducing cost and increasing efficiency are the key points of oilfield production and operation management. On the basis of expounding the connotation and characteristics of the “variable-cost-for-stock”, this paper puts forward the basic idea of implementing “variable cost-for-stock” mechanism in oilfield enterprises, and analyzes the implementation effect of the pilot units.