| 关于润滑油成本核算问题的探讨 |
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| 引用本文： | 侯国民,唐勇.关于润滑油成本核算问题的探讨[J].石油商技,2003,21(6):51-52. |
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| 作者姓名： | 侯国民 唐勇 |
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| 作者单位： | 中国石化润滑油公司,北京,100085 |
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| 摘 要： | 基于润滑油生产企业对成本核算的要求以及润滑油生产特点,建议润滑油成本核算综合采用品种法和分步法.介绍了润滑油生产企业成本核算的具体计算步骤.
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| 关 键 词： | 润滑油 成本 核算 价格 |
| 修稿时间： | 2003年10月8日 |
An Exploration about Lube Oil Cost Accounting |
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| Hou Guomin,Tang Yong.An Exploration about Lube Oil Cost Accounting[J].Petroleum Products Application Research,2003,21(6):51-52. |
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| Authors: | Hou Guomin Tang Yong |
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| Abstract: | The author suggests in this paper that category method and stepwise method shall
be comprehensively used for lube oil cost accounting based on the requirements proposed by lube oil production enterprises and the processing features, and introduces the specific calculation procedure of enterprise cost accounting. |
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| Keywords: | lube oil cost accounting pricing |
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