管理会计在成品油销售仓储企业应用的思考

Ideas on the Application of Management Accounting in Oil Product Sales and Storage Enterprises

摘要: 面对经济持续疲软、国际油价下跌的不利形势，成品油销售企业的利润严重下滑。坚持“有质量、有效益、可持续”发展理念，加快从规模扩张向内涵发展转变，成为新常态下成品油销售企业的发展新目标。本文旨在以成品油销售仓储企业为例，提出以培养管理会计人才、推行全面预算管理、强化业财融合、深挖油库资产价值、实施成本标准化控制、制定油库运行评价指标等措施为切入点，加强管理会计在企业的应用，提升公司财务管理、价值创造能力，助力公司转型发展、提质增效。

Abstract: In the face of the adverse situation of sustained economic weakness and declining international oil prices, the profits of refined oil sales enterprises have suffered severe declines. Adhering to the development concept of “quality, efficiency, and sustainability” and accelerating the transition from scale expansion to connotation development have become the new goals for refined oil sales enterprises under the new normal. This paper, taking refined oil sales and storage enterprises as an example, aims to propose measures such as cultivating management accounting talents, implementing comprehensive budget management, strengthening the integration of business and finance, deeply exploring the asset value of oil depots, implementing standardized cost control, and formulating operational evaluation indicators for oil depots as entry points. These measures are intended to strengthen the application of management accounting in enterprises, enhance the company’s financial management and value creation capabilities, support the company’s transformation and development, and improve the quality and efficiency of the company.