中石化股份公司成本核算办法XXXX-印刷版终稿

中国石油化工股份有限公司CHINAPETROLEUM&CHEMICALCORPORATION成本核算与管理办法二OO六年中国石油化工股份有限公司CHINAPETROLEUM&CHEMICALCORPORATION成本核算与管理办法二OO六年目录油气田企业成本核算与管理办法........................................................................................1第一章总则····················································································3第二章成本核算与管理的要求···························································3第三章成本管理责任制····································································5第四章成本核算··············································································8第五章期间费用及其他支出·····························································20第六章成本预算与控制···································································26第七章成本分析和考核···································································29第八章附则···················································································31炼油、化工企业成本核算与管理办法..............................................................................33第一章总则···················································································35第二章成本核算与管理要求·····························································35第三章成本管理责任制···································································40第四章成本核算对象和成本项目·······················································43第五章成本核算程序与方法·····························································44第六章期间费用及其他支出·····························································53第七章生产经营费用要素································································59第八章成本费用预算和控制·····························································61第九章成本费用分析和考核·····························································64第十章附则···················································································67附录：（一）主要石油产品标准系数·······················································69附录：（二）主要炼油半成品计划价格表·················································70附录：（三）主要化工、化肥、化纤装置产品成本核算标准·························71油品销售企业费用核算与管理办法..................................................................................97第一章总则····················································································99第二章成本费用核算与管理要求·······················································100第三章成本费用管理责任制·····························································102第四章成本费用核算范围································································104第五章主营业务成本项目及核算内容·················································108第六章商品流通费用项目设置及核算内容···········································108第七章成本费用预算和控制·····························································114第八章成本费用分析与考核·····························································117第九章附则··················································································118研发支出核算与管理办法................................................................................................119第一章总则··················································································121第二章研发支出核算与管理的基本要求··············································122第三章研发支出管理责任制·····························································125第四章研发支出账户设置及核算内容·················································126第五章课题核算及计算方法·····························································134第六章研发支出预算管理································································134第七章附则··················································································135油气田企业成本核算与管理办法油气田企业成本核算与管理办法油气田企业成本核算与管理办法3第一章总则第一条为了规范中国石油化工股份有限公司（以下简称股份公司）所属油气田企业的成本核算工作，保证成本信息真实、完整，加强成本管理，促进降低成本费用，提高经济效益，根据《企业会计准则》、《企业财务通则》、《股份公司内部会计制度》，结合股份公司油气田企业生产经营的特点，制定本办法。第二条本办法适用于股份公司、股份公司所属已实施ERP的油气田企业，包括各分公司、全资子公司和控股子公司（以下简称公司）及各公司的下属单位。尚未实施ERP的油气田企业参照执行。第三条公司负责人对本公司成本核算与管理制度的建立健全及有效实施负责。第四条公司应按职责分工实行成本管理责任制，建立相应的成本核算与管理体制。第五条成本核算与管理的任务一、认真执行国家的法律、法规和股份公司的相关规章制度；二、做好成本预测，正确编制成本预算，落实成本管理责任制，控制成本支出，降低生产耗费，节约勘探、开发投资；三、做好成本核算的各项基础工作，加强定额管理、财产物资管理和计量工作管理，健全原始记录；四、监督成本费用开支范围，正确及时核算油气田生产过程中的各种成本、期间费用，如实反映和考核成本预算的执行结果；五、做好成本分析工作，揭示成本升降原因，挖掘降低成本的潜力，促进公司降低成本；六、完善成本核算和管理信息系统的开发及应用，采用先进的成本核算、管理方法和手段，改进企业管理，提高经济效益。第六条各公司应当根据本办法，结合本公司实际情况，制定成本核算与管理具体办法或操作规程，组织实施，并报股份公司财务部备案。第二章成本核算与管理的要求第七条公司及其所属单位应强化并落实成本核算与管理基础工作，制定适合本公司（单位）生产特点的成本核算与管理基础工作标准，确保成本真实、完整。第八条公司应当建立健全各项原始记录。包括材料物资收发领用方面的原始记录；劳动用工和工资发放的原始记录；机器设备交付使用、安全生产、检维修等方面的原始记油气田企业成本核算与管理办法4录；水、电、暖等消耗的原始记录；措施作业的设计、施工、效益记录；产品生产、转移入库、质量检验等方面的原始记录；废品损失记录。并按照系统化、规范化、台账化、图表化和核算主体明确的原则做好原始记录的管理。第九条公司应做好计量验收工作。各单位必须建立严格的计量验收工作制度，为企业管理和成本核算提供准确可靠的数据；划清各单位的经济责任，避免财产物资的损失和浪费。各单位要根据不同的对象，配备必要的计量器具和仪表。凡是材料的收发领退，都要经过计量和验收。建立计量器具和仪表的管理和定期校验制度，以保证计量器具和仪表始终处于良好状态。第十条建立、实行标准成本管理制度公司应建立并实行标准成本管理制度。标准成本管理是指对通过对各项成本费用支出按照单位消耗标准、单位消耗价值，实行量价分离的成本费用预算、控制、分析和考核的过程。标准成本管理的核心是单位消耗标准的制定和单位消耗价值的替代评价。某费用要素单位标准成本=单位消耗标准×单位价值标准其中：单位消耗标准应参照设计值、历史最好水平、国内外同行业或本系统先进水平、单位消耗定额等标准制定。实行标准成本管理制度应加强资料积累，并根据本企业内部机构设置和职责分工，对相应成本费用要素统一制定标准，分级实施控制。各项标准成本应上报本企业负责内部经济责任制考核的综合管理部门，作为期末对公司内部各成本费用责任部门考核的主要依据和参照对象。第十一条正确划分各项成本费用支出一、正确划分各种支出、费用、成本的界限公司要正确划分收益性支出、资本性支出的界限；正确划分生产费用和期间费用的界限，应计入产品成本的费用不能列作期间费用，应列作期间费用的支出不能计入产品成本。二、明确划分股份公司和存续公司的费用股份公司和存续公司互供产品和劳务的价格及费用承担严格按照中石化集团公