化工企业装置成本管理综合评价体系探讨

发布时间：2018-03-29 16:54

  本文选题：化工装置　切入点：成本管理　出处：《会计之友》2017年19期

【摘要】：化工企业产品品种繁多,各产品的价格、原料单位成本相差悬殊,并随着国际原油价格的变化不断波动,生产成本也处于不断变化中。如何对同类装置生产成本进行比较,并对企业装置成本管理总体水平进行评价,从而有效地指导和促进企业之间、装置之间通过"比学赶帮超"不断提高成本管控水平值得探讨。文章对各类装置原料及燃动价格采用统一价格还原,按照量价分离原则对各类装置产品的单位成本进行对比分析,并将各类装置的还原单位成本与乙烯装置的还原单位成本比值作为装置成本系数建立关联关系,提出了构建化工企业装置成本管理综合评价体系的设想以及运用该体系的注意事项。
[Abstract]:Chemical enterprises have a wide variety of products, the prices of each product and the unit cost of raw materials vary greatly, and with the changes of international crude oil prices, the production costs are also in constant change. How to compare the production costs of similar units, And evaluate the overall level of enterprise cost management, so as to effectively guide and promote the enterprise, It is worth discussing how to improve the level of cost control among the devices through "comparing with learning to catch up with others". In this paper, the prices of all kinds of equipment raw materials and burning prices are reduced by uniform price. According to the principle of separation of volume and price, the unit cost of each type of plant is compared and analyzed, and the ratio of unit cost of reduction unit to that of ethylene plant is established as the unit cost coefficient. This paper puts forward the idea of constructing the comprehensive evaluation system of plant cost management in chemical enterprises and points for attention in the application of the system.
【作者单位】： 中国石油化工股份有限公司;
【分类号】：F406.72;F426.7
，

本文编号：1682012