CAJ | 학술논문

成本的高低直接影响到企业经营的各项指标。采油七厂的成本与国家政策法规、资源分布状况、企业生产规模、企业的组织形式和管理水平以及科技水平有关。采油七厂从根本上降低成本，必须摒弃以前的的思想和做法，即积极改变经营机制；深化人事制度转变，减员增效，降低人工成本；施行目标成本管理法，建立比较完善的成本控制制度；依靠科技手段的进度来大力降低企业成本；强化企业投资管理，优化企业投资结构，从而从企业的源头、企业的根本上遏制企业成本的增长。
성본적고저직접영향도기업경영적각항지표。채유칠엄적성본여국가정책법규、자원분포상황、기업생산규모、기업적조직형식화관리수평이급과기수평유관。채유칠엄종근본상강저성본，필수병기이전적적사상화주법，즉적겁개변경영궤제；심화인사제도전변，감원증효，강저인공성본；시행목표성본관리법，건립비교완선적성본공제제도；의고과기수단적진도래대력강저기업성본；강화기업투자관리，우화기업투자결구，종이종기업적원두、기업적근본상알제기업성본적증장。
The cost affects all indicators of enterprise business directly. The cost of the seventh factory in PetroChina Daqing Oil Field relies on the state＇ policy and law, resource allocation, production scale, organization, management, and technology. In order to essentially reduce the cost, the factory must remove the old ideas and behaviors to control enterprise cost, that is, it need change business mechanism actively, downsize its personnel to reduce labor cost, take target cost management to form perfect cost control system, reduce enterprise cost by technology,and increase investment management to optimize investment structure.