化工企业班组成本核算工作方法研究

班组是构成企业的基本单位，持续持久地开展班组成本核算，促进节能降排、节支降费，是建设节约型企业的有效途径。阐述班组成本核算工作在企业实现节能降耗、增收节支过程中的作用，介绍中国石油吉林石化公司在开展班组成本核算工作时的一些方法，结合企业实际分析班组成本核算工作中存在的一些不可忽视的问题，并明确此项工作的重点。

Research of group cost accounting method in chemical plant

Group is the basic unit in company structure.It is an effective way of construct economical company to carry out group cost accounting continuously and permanently so as to promote energy saving and carbon dioxide emission reduction,reduce money expenditure and production cost.The functions of group cost accounting in the process of realize energy-saving and consumption-reducing,and income-increasing and cost-saving of chemical plants are discussed.Some practices of group cost accounting is introduced in Ji...