Study On The Issues Of Cost Meticulous Management Of Shtar Science And Technology Group

The cost management collection of technical and various methods of cost management,so it is not a single mode of cost management, it grasps the concept of cost management andculture, the integrated use of a variety of cost management methods and theory of technology,the overall plan, adhere to the system, in order to reduce the cost of enterprises, to provideprotection for the enterprises to develop and enhance core competitiveness, realize thesustainable development of enterprises. The fine cost management will use the finemanagement idea to the enterprise cost management, provide guidance and support forenterprise cost management, the final realization of fine management cost. Enterprises adhereto the fine cost management idea, innovation can not only realize the management method,also can achieve the goal of maximizing enterprises.Along with the gradual opening up of China’s petrochemical market and the oil priceadjustment mechanism established， the tense situation in the Middle East and other regions，the volatility of international oil prices， refining enterprises are facing domestic andinternational situation more complex， therefore， caused by cost control great concern，companies must seek new cost control model to meet the new challenges. For this reason，many companies have adopted advanced science and technology to reduce costs， in order togain a competitive advantage. Shtar Science and Technology Group will be low-cost as abusiness development strategy，Shtar Science and Technology Group for the implementationand completion of this strategic goal， it is necessary to build the cost of refined managementsystem.This paper engaged in before, during and after the event, the three stage is the finemanagement Shtar Science and Technology Group cost measures. In the prior to the fine costbudget, based on the atmospheric and vacuum distillation unit in Shtar Science andTechnology Group as an example, the budget based on activity-based costing; follow the end longitudinal, transverse to the edge of the principle of the budget index decomposition fromthe Department to the team, the individual. In the matter of stage cost control, cost accounting,cost difference. In cost control, and in the production process to each department shouldstrengthen the control of material cost, labor cost, fuel and power costs, management costs.Cost accounting by ABC, then to calculate the cost difference. Later stage to assess the finedifference analysis and the cost, after calculates the difference to difference analysis, toestablish the analytical system from all departments of the company, the workshop to theteam, the individual cost. In this paper, by the difference of resource cost differences andactivity-based costing of the atmospheric and vacuum distillation unit, from the angle ofactivity will often reduced the operations of the actual cost and budget cost list, calculate thebudget variance amount and rate difference. Management assessment to focused onperformance assessment, supplemented by routine assessment and democratic evaluation, ofthe common staff assessment should work performance, business skills and workperformance, fine cost assessment to throughout the enterprise production and managementof a process, the hook is key job responsibilities and performance of employees the appraisalstandard, with work content, standard unify, and ultimately to employee salary and welfarehook.Shtar Technology Group to implement the cost management, not only have the fine costbudget, accounting, control, analysis, evaluation, but also a safeguard measure, a series offirst, leaders should pay attention to the cost management, training staff cost managementconcept, to achieve full participation; secondly, to improve the enterprise’s Executive force,pay attention to communication, coordination, feedback, liability, the determination of therole; thirdly, the cost management need to improve basic work, must have the accountingstandard and accounting system, support and standardization of the work flow of support;again, with China’s implementation of the construction of a resource-saving,environment-friendly society strategy, enterprises to follow the policy and environment,increase scientific and technological innovation, promote green and low-carbon productionsafety be imperative; finally, the target responsibility system must be established toemployees as the premise, the performance appraisal system as the means, to a set ofincentive system is the core of the incentive and constraint management system.