分项成本 meaning in English
line item costs
line-item costs
Examples
- So , to research how the oil picking factories enhance the cost management is very important and meaningful . this thesis makes a review systematically about the theory of capital management from the basic and forward theory of capital management in the world , analyzes the problem about the capital management of gudao oil picking factory , probes into the measures and the methods to settle the problems , and then brings the comprehensive proposals about the capital management of gudao oil picking factory : improves the system of capital control , establishes the models of the whole capital control system at the base of task management , build the value chain of oil picking factory task , through making use of the theory of task value chain , shifts the stress of the capital management of oil picking factory from the crude oil producing to task value chain . through canceling the task that did not add the value , control the capital expenditure , then makes the capital management more precisely and completely ; through analyzing the task segment specifically , makes the measures of the single task capital management , clear the stress of every segment of the task , manages the crude oil picking capital objectively ; applies the forward theories and ways of the capital management , analyzes the capital and benefit , evaluates the capital and the output scientifically , basing on the theory . analyzes the measures of the capital management and the whole capital system precisely , then provides the basis for the operation policies
本文从成本管理的基本理论、国内外成本管理的前沿理论出发，对成本管理理论进行了系统回顾，对国内外石油公司的管理方法进行了系统比较，针对孤岛采油厂成本管理中出现的问题和难点进行了深入分析，对解决问题的措施和办法进行了探讨，提出了孤岛采油厂油气开采成本管理的综合措施和建议：成本控制系统需进一步优化，建立以作业管理为基础的全面成本控制系统优化模式，构建采油厂作业价值链，通过运用作业价值链理论，把采油厂成本管理的重点从原油生产转变到作业价值链上来，通过取消非增值作业，控制成本支出，使成本管理更加全面、精确；通过对作业环节的具体分析，制定分项成本管理措施，明确各环节工作重点，有针对性地进行油气开采成本管理；运用先进的成本管理理论与方法，进行成本效益分析，科学地评价成本、产量的投入-产出效果，根据科学地理论基础对成本管理的方式方法，整个成本系统进行准确的分析，为经营决策提供准确依据。