Research on the System of Labor Cost Management in Petroleum Enterprises
Liu Guangshen · Zhongguo Shiyou Daxue xuebao. Ziran kexue ban · 2015
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.