天然气管输企业成本预算管理体系设计与应用

发布时间：2018-01-02 05:01

本文关键词：天然气管输企业成本预算管理体系设计与应用　出处：《西南石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国能源结构的优化调整以及雾霾天气的持续危害,天然气管输将越来越快速发展,天然气管道长度急剧增长,经营规模不断扩大,管输操作成本因构成复杂、不确定因素多而控制难度越来越大。传统成本预算制度存在一定的缺陷,不能满足目前天然气管输成本预算管理的需要,研究适合我国天然气管输企业的成本预算管理体系对实现管输企业的降本增效和可持续发展有重要意义。基于以上背景,本文在文献研究和现场调研的基础上,分析了天然气管输成本预算管理的现状及其存在的问题,结合天然气管输作业流程,从成本预算管理的组织、内容、方法、运行、考核等方面对天然气管输成本预算管理体系进行系统设计,其成果为构建体系化、标准化天然气管输成本预算管理体系提供支撑,对推动天然气管输成本预算管理具有一定的实际指导意义。第一章为绪论,主要阐述了国内外成本预算管理的研究状况和研究天然气管输企业成本预算管理体系的目的和意义；第二章详细介绍了天然气管输成本预算和成本预算管理体系的基础理论知识；第三章是分析天然气管输成本预算管理现状和存在问题,结合我国其它企业成本预算管理的做法,指出天然气管输成本预算管理的改进方向；第四章构建天然气管输企业成本预算管理体系,包括成本预算管理组织体系、内容体系、方法体系、运行体系、考核体系的构建,采用成本动因零基预算法和成本预测,建立成本预算管理标准定额体系等内容；第五章结合实例,对某管输企业成本预算体系进行设计和应用,对管输企业标准定额成本进行制定,并提出管输企业成本预算管理体系操作流程和保障实施措施。
[Abstract]:With the adjustment of energy structure in our country and continue to harm haze, get more and more rapid development of natural gas, natural gas pipeline length increases sharply, the operation scale constantly expanding, the pipeline operation cost for a complex, multi factors and control is more and more difficult to determine. Not some defects exist in the traditional cost budget system, not to meet the current needs of natural gas pipeline cost budget management, research for the natural gas of our country transportation enterprise cost budget management system has important significance for the realization of the pipeline transportation enterprises to reduce the cost and sustainable development. Based on the above background, this paper based on literature research and field research on the status quo, transportation cost budget management of natural the trachea and its problems, combined with the natural gas pipeline operation process, from the cost budget management organization, content, methods, operation, assessment and other aspects of natural gas The system of pipeline transportation cost budget management system is designed, and its achievements provide support for building systematization and standardization of natural gas pipeline cost budget management system, and has practical guiding significance for promoting the budget management of natural gas pipeline transportation cost.
The first chapter is the introduction, mainly expounds the purpose and significance of domestic and international cost budget management research and research of natural gas pipeline transportation cost budget management system of the enterprise; the second chapter introduces the basic theoretical knowledge of natural gas pipeline transportation cost budget and cost budget management system; the third chapter is the analysis of natural gas pipeline transportation cost budget management situation and existing the problem, combined with China's other enterprises cost budget management practices, pointed out the direction to improve the cost budget management of the natural gas pipeline natural gas pipeline; the fourth chapter constructs the cost budget management system of enterprise, including the cost budget management organization system, content system, method system, operation system, construct the evaluation system, the forecast cost of zero base budget the law and the cost, set up cost budget management standard quota system; the fifth chapter with an example of a pipe conveying enterprise cost budget The system is designed and applied, the standard cost of pipeline enterprises is formulated, and the cost budget management system operation process and implementation measures of pipeline enterprises are put forward.

【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7

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