论从成本中心向利润中心转移--以Y企业为例

随着我国经济的迅速发展,企业的制度、模式更加完备,国有大中型企业利用利润等核心财务指标对业绩进行考核。近年来,受到疫情和低油价的影响,油田企业面临严峻考验。利润中心对促进企业实施精细化管理、提高成本费用控制水平具有重要意义。论文以油气生产单位Y企业为例,首先介绍Y企业实施利润中心的背景及现状,然后分析Y企业利润中心存在的问题,最后针对问题提出解决的对策,为油气田企业实现从成本中心向利润中心的转移提供参考和借鉴。

Discussion on the Transformation from Cost Center to Profit Center--Taking Enterprise Y as an Example

With the rapid development of China's economy,the system and mode of enterprises are more complete.Large and medium-sized state-owned enterprises use core financial indicators such as profit to evaluate their performance.In recent years,affected by the epidemic situation and low oil price,oilfield enterprises are facing a severe test.Profit center is of great significance to promote enterprises to implement fine management and improve the level of cost control.Taking the oil and gas production unit that is Enterprise Y as an example,this paper firstly introduces the background and current situation of the implementation of profit center in Enterprise Y,then analyzes the existing problems of profit center in Enterprise Y,and finally puts forward the countermeasures to solve the problems,so as to provide a reference for oil and gas field enterprises to realize the transformation from cost center to profit center.