CAJ | 학술논문

长期以来，中国石油企业人工成本存在总量大、比重高、增长快、效益低等问题，这与石油企业的人工成本管理体系不健全有很大关系。本文构建的石油企业人工成本管理体系，立足于石油企业自身特点，以提高人工成本投入产出水平为目标，涵盖人工成本预算、执行与控制、成本核算、成本分析、成本考评五个方面。作为成本管理体系的基础，人工成本预算应采用弹性预算，进行分类归口管理。
장기이래，중국석유기업인공성본존재총량대、비중고、증장쾌、효익저등문제，저여석유기업적인공성본관리체계불건전유흔대관계。본문구건적석유기업인공성본관리체계，립족우석유기업자신특점，이제고인공성본투입산출수평위목표，함개인공성본예산、집행여공제、성본핵산、성본분석、성본고평오개방면。작위성본관리체계적기출，인공성본예산응채용탄성예산，진행분류귀구관리。
For a long time, there exist many problems on labor cost of petroleum enterprises such as large amount, high rate, fast growth and low efficiency, which has a close relationship with the imperfect management system of labor cost. Based on the characteristics of petroleum enterprises, the newly constructed management system of labor cost is designed to improve cost-effectiveness of labor, covering budget, control, account, analysis and evaluation. As the basis of cost management system, labor cost budget is flexible budget andmanaged by classifying.