| 石油开采企业管理目标是重要成本动因 |
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| 引用本文： | 郭娜,刘福东.石油开采企业管理目标是重要成本动因[J].石油化工技术经济,2006,22(1):43-46. |
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| 作者姓名： | 郭娜 刘福东 |
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| 作者单位： | 中国石油大学（华东）经济管理学院,东营257061 |
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| 摘 要： | 石油开采企业因其行业特点而具有自身的特殊管理目标，其特殊的管理目标又寓于产量、效益、社会贡献等管理目标之中。文章分析了中国石油开采企业在各时期的主要管理目标，阐述了不同目标模式对石油开采企业成本管理的重要影响，强调了管理目标是重要的成本动因这一观点。
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| 关 键 词： | 石油开采企业 管理目标 成本动因 |
| 收稿时间： | 2005-10-10 |
| 修稿时间： | 2005-10-10 |
Management Objective is the Important Cost Agent of Petroleum Exploitation Enterprises |
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| Guo Na,Liu Fudong.Management Objective is the Important Cost Agent of Petroleum Exploitation Enterprises[J].Techno-Economics in Petrochemicals,2006,22(1):43-46. |
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| Authors: | Guo Na Liu Fudong |
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| Institution: | Economic Management College, Petroleum University (East China |
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| Abstract: | Petroleum exploitation enterprises have their special management objective due to the characteristics of the industry, which are contained within the management objectives of output, profit and social contribution. This paper analyzed the main management objectives of Chinese petroleum exploitation enterprises in different peri- ods, expounded the important effects of different object modes on the cost management of petroleum exploitation enterprises, and emphasized the view that management objective is the important cost agent. |
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| Keywords: | petroleum exploitation enterprise management objective cost agent |
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