能源行业是资源密集型行业,也是资金密集型行业,是国民经济发展过程中的关键一环,对经济的健康稳定运行起到至关重要的作用。随着社会主义市场经济的发展和现代企业管理体系的不断完善,能源企业开始追求规模化效应和集约化生产,成本控制问题逐渐受到能源企业的普遍关注。能源企业需要根据自身成本构成特点,优化成本管理方法,改善成本控制体系,提高经济效益。 The energy industry is a resource-intensive industry as well as a capital-intensive industry. It is a key link in the process of national economic development and plays a crucial role in the healthy and stable operation of the economy. With the development of the socialist market economy and the continuous improvement of the modern enterprise management system, energy companies are beginning to pursue economies of scale and intensive production. The issue of cost control has drawn the attention of energy companies. Energy companies need to be based on their own cost characteristics, optimize cost management methods, improve cost control system and improve economic efficiency.