工作任务分解（WBS）在企业成本过程控制管理中的作用

长庆采油二处通过对企业水电燃料网络的系统研究，在继承传统的水电燃料管理方式和方法的基础上．引入现代企业质量过程控制的方式方法，按照“四新一效”的管理指导思想，提出了“五确定”的过程控制政策和具体要求，将工作任务层层分解（即WBS），落实了“启动、计划、执行、控制、结束”五个阶段的成本过程控制，实现了“监管一体化、管理过程化、业务流程精简效能化、资源共享化”四大效用，并取得了显著的经济效益。

The Effects of WBS in Enterprise Management of Cost Process Control

Through the systematic research of hydropower and fuel net in the enterprise, the methods of quality process control in modem enterprises are introduced into the Oil Production Department No.2 of Changqing Oilfields based on the inheritance of traditional management style and methods. A series of policies and requirements of cost process control like ＂5 determinations＂ have been proposed according to the guiding principle of management （4 new and 1 efficient）. Then, the cost process control has been discomposed into five stages by means of WBS： starting, planning, implementing, controlling and finishing. Finally, four effects have been realized, which include ＂integration of supervision, processing of management, simplification of business process, sharing of resources, thus getting the remarkable economic benefits.