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在经济不断发展的现代化进程中,传统的成本管理模式的不足越发突出,无法实现各个环节的最优控制,已经不再适合企业使用。ERP系统的使用为石油炼化企业的成本管理提供了更加高效、便捷的管理平台,可以根据市场需求来改变生产,并实现实时监控各生产成本,有效控制各环节的成本。本文分析了石油炼化企业基于ERP环境下成本管理的现状,成本管理原理,取得的成果和存在的问题等,探讨了如何加强成本管理策略,从而提高企业的竞争力。
In the process of economic modernization, the disadvantages of the traditional cost management model become more and more prominent, the optimal control of each link can not be realized, and it is no longer suitable for business use. The use of ERP system provides a more efficient and convenient management platform for the cost management of oil refining enterprises. It can change production according to market demand, and real-time monitoring of production costs and effective control of the costs of all aspects. This paper analyzes the present situation of cost management, the principle of cost management, the achievements and existing problems of petroleum refining enterprises based on ERP environment, discusses how to strengthen the cost management strategies to improve the competitiveness of enterprises.