| 变动成本拟股简探 |
| |
| 引用本文： | 焦臻,奚修磊,等.变动成本拟股简探[J].西安石油大学学报(社会科学版),2002,11(4):53-55. |
| |
| 作者姓名： | 焦臻 奚修磊 |
| |
| 作者单位： | 胜利油田纯梁采油厂,山东博兴256504 |
| |
| 摘 要： | 降本增效是油田生产经营管理的重点。本在阐述“变动成本拟股”的内涵与特征的基础上,提出了油田企业实施“变动成本拟股”机制的基本思路,并分析了试点单位的实施效果。
|
| 关 键 词： | 降本增效 变动成本 拟股 成本管理 |
Simulated Shares Allocation by Variable Cost:A Pilot Study |
| |
| JIAO Zhen,XI Xiulei,XIE Jijun.Simulated Shares Allocation by Variable Cost:A Pilot Study[J].Journal of Xi‘an Shiyou University:Social Science Edition,2002,11(4):53-55. |
| |
| Authors: | JIAO Zhen XI Xiulei XIE Jijun |
| |
| Abstract: | Reducing cost to increase benefit is the major concern of production management in oilfields. After discussing the meaning and features of "simulated shares allocation by variable cost".A basic plan is made to carry out the management of "simulated shares allocation by variable cost". An analysis is also made of the practical results achieved in the experimental units. |
| |
| Keywords: | reducing cost to increase benefit simulated shares allocation variable cost cost management |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
