中国林业经济
中國林業經濟
중국임업경제
CHINA FORESTRY ECONOMY
2014年
6期
76-78
,共3页
油品损耗%损耗标准%财务核算
油品損耗%損耗標準%財務覈算
유품손모%손모표준%재무핵산
toil loss%loss standard%financial accounting
从加油站油品损耗涉及进销存各个环节查找原因，针对具体原因并结合国家制定的油品损耗标准，将合理的损耗进入采购成本核算，非合理损耗采取索赔等方式进行处理。每月通过财务数据结果进行同比及环比分析，查找油品进销存各环节的管理漏洞或薄弱环节，提出对减少损耗的针对性合理措施，达到提高员工素质、提升管理水平、完成企业降耗增效的目的，实现油品产供销最后环节利润的终极目标。
從加油站油品損耗涉及進銷存各箇環節查找原因，針對具體原因併結閤國傢製定的油品損耗標準，將閤理的損耗進入採購成本覈算，非閤理損耗採取索賠等方式進行處理。每月通過財務數據結果進行同比及環比分析，查找油品進銷存各環節的管理漏洞或薄弱環節，提齣對減少損耗的針對性閤理措施，達到提高員工素質、提升管理水平、完成企業降耗增效的目的，實現油品產供銷最後環節利潤的終極目標。
종가유참유품손모섭급진소존각개배절사조원인，침대구체원인병결합국가제정적유품손모표준，장합리적손모진입채구성본핵산，비합리손모채취색배등방식진행처리。매월통과재무수거결과진행동비급배비분석，사조유품진소존각배절적관리루동혹박약배절，제출대감소손모적침대성합리조시，체도제고원공소질、제승관리수평、완성기업강모증효적목적，실현유품산공소최후배절리윤적종겁목표。
This paper find out the reasons for the gas station from the links of oil loss invoicing. point at the specific reasons and combined with the standard set by the state, list the reasonable loss into the procurement cost accounting, and take claims and other ways to those non reasonable loss. Analysis the financial data results through year-on-year and quarter-on-quarter terms monthly, to find out the loopholes and weak link in the management of each link in oil invoicing , put forward targeted and reasonable measures to reduce the loss, to improve staff quality, improve the management level, to complete the goal that reducing consumption and rising the efficiency of enterprise, to achieve the ultimate goal of oil production, supply and marketing the final link of profit.
