成本管理是一项系统工程,必须抓住关键,突出重点,才能掌握降本增效的主动权。作为石油钻探企业,要紧密结合生产经营实际,以强化变动成本控制为手段,完善成本分级分类管理,找准增效切入点,选准降本突破口,强化过程控制,从而在成本控制上取得明显效果。 Cost management is a systematic project, we must seize the key, focus, in order to master the initiative to reduce costs and increase efficiency. As an oil drilling enterprise, it is necessary to closely combine the actual operation of production and operation, strengthen the variable cost control as a means to improve the management of cost classification and classification, find the breakthrough point of efficiency improvement, select the breakthrough of capital reduction, and strengthen the process control so as to achieve obvious cost control effect.