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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·······························...