关键词: 油品, 成本, 利润, 盈亏分析, 技术系数

Abstract:

Because of the unreasonable method of distributing cost in terms of co-product structure in some refinery enterprises used currently, we give a new method justified by means of nonlinear program theory and maximum profit of western economics. In order to strength the cost management, to reduce the production cost for refinery enterprises, and to boost product market competition. Firstly, distributing total cost in light of co-product sales revenue, and working out unit cost of individual product according to single product price of co-product.Secondly, taking advantage of single product price and complicated degree of producing process, working out and comparing the relative of expense and profit. It is justified to be effective significantly and reference value on the part of controlling product cost and making the coproduct reasonable.

Key words: Oil product, Cost, Profit, Co-efficient