【作者】 张红；

【导师】 韩喜平；

【作者基本信息】 吉林大学 ， 马克思主义理论与思想政治教育， 2009， 硕士

【摘要】 在市场经济条件下,成本高低是企业竞争取胜的重要条件。石油销售企业要生存、求发展就必须加强成本管理,采取各种措施降低成本,以低于竞争对手的成本进行生产经营,获取更多的市场份额和盈利。因此现代企业管理应更加关注成本的管理。石油销售企业成本管理对石油销售企业目标利润的实现,以至石油销售企业的发展战略,尤其是长期发展战略的实现具有非常重要的现实意义。无数的先例证明,任何一个成功的石油销售企业后面,都有一个完善且严谨的成本管理控制系统,任何不重视成本管理,藐视成本管理的作法都是错误的并最终注定会失败的,即使曾有的繁荣也只能是昙花一现。本文首先论述了本文的研究目的、方法以及主要内容;接着分析了国内外石油销售企业成本管理理论的发展历程,借鉴国内外石油销售企业成本管理的成功经验:我国石油销售企业成本管理成功模式与方法;日本丰田公司“CCC21”计划。本文以中石油华南销售分公司为例,分析其成本管理现状,主要阐述目前石油销售企业成本管理所面临的挑战和存在的问题。最后,提出了相应的对策。更多还原

【Abstract】 The survival of the fittest is the basic law of market competition in the market economy, the cost of the level of competition is an important condition for victory. Enterprises to survive, and development costs on the need to strengthen management, to take various measures to reduce costs, lower than the competitor’s cost of production and operation for more market share and profitability. Modern enterprise management should therefore pay more attention to cost management.Oil sales enterprise cost management of the oil sales profits to achieve business goals, as well as oil marketing business development strategies, especially long-term development strategy to achieve a very important practical significance. Numerous precedents to prove that any of a successful business after the sale of oil, have a sound management and strict cost control system, any attention to cost management, cost management practices contempt is wrong and ultimately doomed to fail, even if the latter have Some can only be short-lived prosperity. Taking an overview of China’s enterprises in the development of cost management, business units in connection with the actual situation, to strengthen cost management, enhance economic efficiency achieved remarkable results, and there have been some very successful enterprise characteristics and the cost of management models, such as the Handan Iron and Steel mode, but compared to Western countries as a result of a market economy started rather late and theoretical research and practical exploration have to learn from others in the foundation, therefore, cost management are still some shortcomings.It was on this basis, the paper first discusses the purpose of the study, methods, and the main content; followed by an analysis of the cost of domestic and international oil sales enterprise management theory of the development process of the sale of oil from domestic and foreign enterprises the success of cost management experience: China’s petroleum sales enterprises the success of cost management models and methods; Japan’s Toyota "CCC21" plan. This paper is innovative in oil sales branch in southern China as an example, the analysis of the status of its cost management, mainly on the current cost of oil marketing companies to manage the challenges and problems. Finally, in theory and practice based on the corresponding countermeasures, with a view to solve the practical problems of the theory to help provide that.更多还原