实施目标责任成本的难点及对策──兼谈石油科研院所的成本管理
Difficulties and Countermeasure of Target and Responsibility Cost Management
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摘要: 目标责任成本管理作为实现“成本不升”的有效方法,在石油企业得到了全面的推行。石油科研院所由于本身所具有的特性,在实施目标责任成本中,存在着许多难点。本文结合科研院所的工作实际,对这些难点问题进行了分析,并就如何搞好目标成本管理进行了探讨,提出了对策.Abstract: The target and responsibility cost management hasbeen carried out extensively in petroleum enterprises as aneffective method to achieve" no - cost - rise". Yet it hasmany diffculties to put it into effect in petroleumresearch institutes because of their specific conditions. Thispaper investigates the problems encountered in practicalsituations, and presents appropriate solutions.