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Study On China's Oil Sales Enterprise Cost Management And The Pattern

Posted on:2010-06-15Degree:MasterType:Thesis
Country:ChinaCandidate:H ZhangFull Text:PDF
GTID:2189360272498353Subject:Marxist theory and ideological and political education
Abstract/Summary:PDF Full Text Request
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.
Keywords/Search Tags:Oil sales enterprise, the management, accounting, gas stations
PDF Full Text Request
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