将成本企划的科学理念与技术方法为作业成本管理所用,进而提高成本管理的科学性、全面性。长庆油田各企业单位在实施低成本战略中,结合国情,将成本企划与作业成本管理互为利用,取长补短,将成本企划的科学理念与技术方法为作业成本管理所用,进而提高成本管理的科学性、全面性,形成适合我国企业的低成本管理方法。 The scientific concept of cost planning and technical methods used for operating cost management, thereby increasing the cost of scientific management, comprehensive. In the implementation of low-cost strategy, Changqing Oilfield enterprise units take advantage of cost planning and operating cost management to complement each other’s strengths, complementing each other’s scientific concepts and technical methods of cost planning for operating cost management, thereby improving the science of cost management Sexual, comprehensive, the formation of low-cost management methods suitable for China’s enterprises.