天然气管道企业新运营模式下的共同成本费用分摊问题探讨
发布时间：2018-08-05 16:07
【摘要】：天然气管道公司的快速发展及管理模式多元化给公司成本费用管理带来了新的问题,其经营特点使得公司需要对大量的共同成本进行分摊,而共同成本费用分摊是企业进行核算和评价的基础,对提高成本管理准确性和效率具有重要的现实意义。本文对天然气管道公司在新运营模式下的共同成本费用分摊问题进行探讨,有针对性地设计了共同成本费用分摊方法。
[Abstract]:The rapid development of natural gas pipeline company and the diversification of management mode bring new problems to the cost and cost management of the company, and its operating characteristics make the company need to share a large number of common costs. The common cost allocation is the basis of accounting and evaluation for enterprises, which has important practical significance to improve the accuracy and efficiency of cost management. This paper discusses the problem of common cost allocation of natural gas pipeline company under the new operation mode, and designs the method of common cost allocation.
【作者单位】： 中国石油西气东输管道公司;宁波大学;
【分类号】：F426.22;F406.72
，
本文编号：2166299
[Abstract]:The rapid development of natural gas pipeline company and the diversification of management mode bring new problems to the cost and cost management of the company, and its operating characteristics make the company need to share a large number of common costs. The common cost allocation is the basis of accounting and evaluation for enterprises, which has important practical significance to improve the accuracy and efficiency of cost management. This paper discusses the problem of common cost allocation of natural gas pipeline company under the new operation mode, and designs the method of common cost allocation.
【作者单位】： 中国石油西气东输管道公司;宁波大学;
【分类号】：F426.22;F406.72
，
本文编号：2166299
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