生产成本是考核企业经济效益的重要指标,降本增效、提升企业核心竞争力是企业在市场竞争中立于不败之地的必由之路。本文以M油田为研究对象,运用灰色关联法对其操作成本进行分析,最终得出操作成本构成因素的密切关联度,为科学、规范的进行成本管理提供依据。 Cost of production is an important indicator of the economic efficiency of enterprises, reduce costs and improve efficiency, enhance their core competitiveness of enterprises in the market competition in the unbeaten place the only way. This paper takes M Oilfield as the research object, analyzes the operation cost by using the gray relational method, finally obtains the close relational degree of the operation cost component, and provides the basis for scientific and standard cost management.