论文部分内容阅读
在市场经济发展的今天,尤其是目前金融危机仍影响着世界各地,成本管理则成为企业管理中的一个十分重要而又十分现实的问题,它将直接影响企业当前的经济效益和未来的持续发展。本文从现代管理方法的运用入手,采用量本利的方法对采油成本进行预测,以确定目标成本,然后采用目标成本管理方法对成本进行控制,以此实现企业成本管理的目标。
In today’s market economy, especially the current financial crisis still affects all over the world, cost management has become a very important and very realistic problem in business management, which will directly affect the current economic efficiency of enterprises and the sustainable development of the future . Starting with the application of modern management methods, this paper forecasts the cost of oil production by using the method of quantity and profit to determine the target cost, and then uses the target cost management method to control the cost so as to achieve the goal of cost management.