福建中油仓储公司成本控制
本站原创 论文中文摘要：本人所在白勺福建中油油品仓储有限公司是一家成品油仓储公司,在公司白勺经营管理过程中发现成本控制方面存在一些问题。本文应用经济学理论、成本控制理论来分析问题,根据企业白勺特点和实际工作中白勺感受,分析公司在成本控制方面存在白勺不足和问题,通过加强仓储成本核算,严肃认真地进行预算编制、控制、考核,结合内部控制手段,狠抓主要费用白勺管理,比较有效地控制了仓储成本,使公司运营成本得以进一步降低,并通过建立成本控制体系,采取成本控制和降低成本白勺一系列措施,有效地控制、降低了公司运营成本,增加公司白勺经济效益
Abstract（英文摘要）：www.328tibEt.cn The petroleum is called“the black gold”, will become the human society primary energy in it later on rapidly to change the entire world economy and the appearance.The petroleum price fluctuation already with the national politics, the economy, the life, the military and the diplomacy related closely in together, was affecting the world nerve, after“the petroleum time”already walked.The Petrochina Fujian storage company is the refined oil warehousing specialized company which Petrochina controls stock, mainly provides the support and the necessary service for the Petrochina in the Fujian area refined oil sale work, the company respective stone lake fuel depot is the Petrochina in the Fujian area biggest refined oil collection and distribution center, the year volume of goods handled amounts to 1,200,000 tons. This company’s prime task is picks up and unload northeast to go to sea the oil quality warehousing, the stock oil quality storage, the oil quality performance test, the oil quality lees the storehouse (truck unloading, ship raises), the increase oil quality cleanser and the allocation.The petroleum warehousing enterprise calculates independently which as one, the oil quality warehousing cost height was deciding directly the enterprise manages the benefit the height.The petroleum warehousing cost will be refers in certain time stores in a storehouse the complete expense which certain quantity the oil quality needs, including the enterprise business expense, the overhead charge and the financial expense which occurs in the production management.The warehousing cost control was the enterprise to the warehousing cost which occurred carries on in the warehousing activity process plans in anticipation the forecast, the matter controls the surveillance and afterwards analyzes the appraisal, adopted reduces the warehousing cost unceasingly the measure, realized the predetermined warehousing cost goal process. Unit warehousing company cost height mainly below factor influence: 1. property use 2. fuel depot utilization expense height.At present the company cost control actual existence question includes: 1. receives the resources the monopolizing influence, at present company’s warehousing business volume is apart from the actual warehousing ability to be by far insufficient, causes the property use factor to be somewhat low. 2. The company not yet establishes set of comprehensive effective movements the internal control system, has the control in certain aspects the loophole and the risk. 3. The corporate management level simple carries on the check to the expense, not yet acquires the ton oil warehousing cost control consciousness, the expense controls the personnel and the way is unitary, lacks the whole staff, the entire process, the entire link controlled process, the control space is limited, the control effect is bad, with difficulty effective control expense. 4. The board of directors the execution situation which budgets in the company lacks the supervising and managing dynamics to the management level, the company budgets the control not to arrive. 5. shouxian only is serves in the warehousing for the sale, the company board of directors has not produced the management benefit or the cost control management level to the management and operation level carries on the inspection, not yet sets up the warehousing cost benefit idea.Cost control consciousness lives simply.6. The wages aspect lacks the control.Must solve the problem which the company cost control aspect exists, the promotion company’s cost control management level, must establish, the movement conforms to the company actual situation cost control system, including following several aspects:1. determination cost control goal and guiding ideology; The establishment cost control system movement organization, sets up the company cost control management committee and the budget committee, the enhancement cost control and the budget management. The definite cost control is suitable the economical principle, acts as circumstances permit the principle, the whole staff participates in the principle, the leader impetus principle.2. establishment cost control inspection and incentive system.3. warehousing company cost control implementation.Including enhancement cost accounting, cost budget establishment, this quantity advantage analysis, budget control and inspection.We he mainly grasped following several points in the budget concrete controlled process:(1) strengthens with emphasis to the cargo harbor dues, the artificial expense, the water and electricity charges, the office supplies and so on certain item of main expense management.(2) implements the board of directors decision-making power and the company authority effective separation, practices the post responsibility system.(3) Petrochina South China Corporation will be implementing controls from the inside the system to introduce in the corporate management system, will strengthen the internal control gradually.The internal control method mainly has the responsibility to divide the work the control, the authorized authorization control, accountant the systems control, the budget control, the property preserves the control, the internal report control and the information technology control. Mainly has following several aspects according to the warehousing company actual situation primary control: (1) commodity purchase management controls and so on production goods, office supplies, low value expendable items; (2) engineering project control; (3) fixed asset control; (4) expense control.The budget examination and critique is the board of directors to the corporate management level in the budget year the budget implementation situation inspection and the appraisal.The examination and critique key lies in the determination budget target normal value, the concrete method has the single target scoring law, the target weight definite and the multi objective synthesis scoring law and so on.The determination budget inspection target, according to the actual situation, may determine an overall target, like ton oil warehousing cost.Also may determine certain expense detailed target.The budget drive mechani is take budgets the examination and critique result as the basis, carries on the drive to the budget implementation main body.The warehousing cost control analysis is stores in a storehouse the cost control the important constituent, is seeks reduces the cost way the main method.To be specific, the cost analysis is according to certain principle, uses certain method, the use cost accounting and other correlation datas, for the control cost disbursement, the fact-finding cost fluctuation reason, seeks reduces the cost the way and the method, thus achieves the cost control the goal.Has the problem after the analysis company cost control aspect, through the establishment cost control system and the system, from the cost accounting and the budget establishment, the control, inspection obtaining, the union internal control method, the strengthened main expense management, has obtained certain effect in the cost control aspect. In the cost control foundation, adopts some in the production management and operation process to reduce the cost positively the effective action, for example: Implements the technological innovation and the equipment positively tranorms; Stimulates the fixed asset, enhances creates the potency strength; Controls the losses of petroleum products reasonably; Persisted“the safety first”, carries out“safely is the benefit”idea. Setting up modern cost control consciousness and cost benefit idea.And falls this measure through the implementation cost control, has controlled the company operation cost effectively and causes it to reduce, the increase company’s economic efficiency, the promotion company continues the stable quick coordinated development.
论文关键词： 仓储；成本；控制；
Abstract（英文摘要）：www.328tibEt.cn The petroleum is called“the black gold”, will become the human society primary energy in it later on rapidly to change the entire world economy and the appearance.The petroleum price fluctuation already with the national politics, the economy, the life, the military and the diplomacy related closely in together, was affecting the world nerve, after“the petroleum time”already walked.The Petrochina Fujian storage company is the refined oil warehousing specialized company which Petrochina controls stock, mainly provides the support and the necessary service for the Petrochina in the Fujian area refined oil sale work, the company respective stone lake fuel depot is the Petrochina in the Fujian area biggest refined oil collection and distribution center, the year volume of goods handled amounts to 1,200,000 tons. This company’s prime task is picks up and unload northeast to go to sea the oil quality warehousing, the stock oil quality storage, the oil quality performance test, the oil quality lees the storehouse (truck unloading, ship raises), the increase oil quality cleanser and the allocation.The petroleum warehousing enterprise calculates independently which as one, the oil quality warehousing cost height was deciding directly the enterprise manages the benefit the height.The petroleum warehousing cost will be refers in certain time stores in a storehouse the complete expense which certain quantity the oil quality needs, including the enterprise business expense, the overhead charge and the financial expense which occurs in the production management.The warehousing cost control was the enterprise to the warehousing cost which occurred carries on in the warehousing activity process plans in anticipation the forecast, the matter controls the surveillance and afterwards analyzes the appraisal, adopted reduces the warehousing cost unceasingly the measure, realized the predetermined warehousing cost goal process. Unit warehousing company cost height mainly below factor influence: 1. property use 2. fuel depot utilization expense height.At present the company cost control actual existence question includes: 1. receives the resources the monopolizing influence, at present company’s warehousing business volume is apart from the actual warehousing ability to be by far insufficient, causes the property use factor to be somewhat low. 2. The company not yet establishes set of comprehensive effective movements the internal control system, has the control in certain aspects the loophole and the risk. 3. The corporate management level simple carries on the check to the expense, not yet acquires the ton oil warehousing cost control consciousness, the expense controls the personnel and the way is unitary, lacks the whole staff, the entire process, the entire link controlled process, the control space is limited, the control effect is bad, with difficulty effective control expense. 4. The board of directors the execution situation which budgets in the company lacks the supervising and managing dynamics to the management level, the company budgets the control not to arrive. 5. shouxian only is serves in the warehousing for the sale, the company board of directors has not produced the management benefit or the cost control management level to the management and operation level carries on the inspection, not yet sets up the warehousing cost benefit idea.Cost control consciousness lives simply.6. The wages aspect lacks the control.Must solve the problem which the company cost control aspect exists, the promotion company’s cost control management level, must establish, the movement conforms to the company actual situation cost control system, including following several aspects:1. determination cost control goal and guiding ideology; The establishment cost control system movement organization, sets up the company cost control management committee and the budget committee, the enhancement cost control and the budget management. The definite cost control is suitable the economical principle, acts as circumstances permit the principle, the whole staff participates in the principle, the leader impetus principle.2. establishment cost control inspection and incentive system.3. warehousing company cost control implementation.Including enhancement cost accounting, cost budget establishment, this quantity advantage analysis, budget control and inspection.We he mainly grasped following several points in the budget concrete controlled process:(1) strengthens with emphasis to the cargo harbor dues, the artificial expense, the water and electricity charges, the office supplies and so on certain item of main expense management.(2) implements the board of directors decision-making power and the company authority effective separation, practices the post responsibility system.(3) Petrochina South China Corporation will be implementing controls from the inside the system to introduce in the corporate management system, will strengthen the internal control gradually.The internal control method mainly has the responsibility to divide the work the control, the authorized authorization control, accountant the systems control, the budget control, the property preserves the control, the internal report control and the information technology control. Mainly has following several aspects according to the warehousing company actual situation primary control: (1) commodity purchase management controls and so on production goods, office supplies, low value expendable items; (2) engineering project control; (3) fixed asset control; (4) expense control.The budget examination and critique is the board of directors to the corporate management level in the budget year the budget implementation situation inspection and the appraisal.The examination and critique key lies in the determination budget target normal value, the concrete method has the single target scoring law, the target weight definite and the multi objective synthesis scoring law and so on.The determination budget inspection target, according to the actual situation, may determine an overall target, like ton oil warehousing cost.Also may determine certain expense detailed target.The budget drive mechani is take budgets the examination and critique result as the basis, carries on the drive to the budget implementation main body.The warehousing cost control analysis is stores in a storehouse the cost control the important constituent, is seeks reduces the cost way the main method.To be specific, the cost analysis is according to certain principle, uses certain method, the use cost accounting and other correlation datas, for the control cost disbursement, the fact-finding cost fluctuation reason, seeks reduces the cost the way and the method, thus achieves the cost control the goal.Has the problem after the analysis company cost control aspect, through the establishment cost control system and the system, from the cost accounting and the budget establishment, the control, inspection obtaining, the union internal control method, the strengthened main expense management, has obtained certain effect in the cost control aspect. In the cost control foundation, adopts some in the production management and operation process to reduce the cost positively the effective action, for example: Implements the technological innovation and the equipment positively tranorms; Stimulates the fixed asset, enhances creates the potency strength; Controls the losses of petroleum products reasonably; Persisted“the safety first”, carries out“safely is the benefit”idea. Setting up modern cost control consciousness and cost benefit idea.And falls this measure through the implementation cost control, has controlled the company operation cost effectively and causes it to reduce, the increase company’s economic efficiency, the promotion company continues the stable quick coordinated development.
论文关键词： 仓储；成本；控制；