The Discussion On The Large-scalization For The Implicit Costs

In recent years, both the domestic oil refining enterprises scale and the annual value of production of the company have greatly increased year by year. Nowadays the Competition of the oil refineries is more and more is increasingly fierce, although the company’s production scale is enlarged, the profits are no obvious changed, or even a loss, seems to conduct the vicious circle of "hard to drop the cost, benefits hard to find, difficult to curb losses". How to reduce costs and gain more profit has always been a problem in state-owned large-scale petroleum refining enterprise. In this paper, the cost can be divided into dominant cost and recessive cost, puts forward the hidden cost is a kind of hidden in the total cost of enterprise, free from the financial audit supervision cost. Relative to the dominant cost, these costs is concealment, hard to avoid, difficult to quantify. Compared with the dominant costs, hidden costs are difficult to know and control, tending to be ignored by people.This paper uses a combination of theory and practical means, through the hidden costs of control theory analysis and research on how to effectively control the refinery hidden costs of proposed control measures. Firstly expounds the concept and classification of the hidden costs, the harm of hidden costs to oil refining enterprises and influence. Secondly describe the form of hidden costs from the oil refining enterprise human resources, leadership decision-making, management, and other aspects, putting forward the influence factors of the hidden costs of oil refining enterprises. Thus, summarizes the recessive cost control measures, provides new ideas for oil refining enterprises to effectively control the hidden costs, to gain more profits and have a rapidly development.