天然气管道运输企业成本控制体系研究

发布时间：2018-03-10 03:39

本文选题：天然气管道运输企业　切入点：成本控制　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：我国企业机制和经济体制的转变自改革开放后为成本控制和管理的发展带来了极好的机缘,成本管理与控制日趋被企业所注重。可是,随着不断变革的竞争环境,严峻挑战不断逼近天然气管道运输企业,若想在竞争中生长,就很有必要对企业的成本加以控制和管理,为了提高企业产品的市场竞争力,我们就要不断降低其成本,而对于天然气企业的分析和管理可知,只有控制了天然气的运输成本,那就对天然气企业的运营成本加以了控制,这也是我们需要面对的课题。本文的重点是完善天然气管道运输企业的成本控制状况,围绕着成本控制模式的设计和建构展开,加强控制天然气管道运输成本,提高竞争能力和经济效益。本文首先介绍了研究的背景,研究现状,研究方法,天然气管道运输行业特点及其成本的特点,描述了成本控制的现状,并从现状中分析存在的问题;然后根据这些问题,深入分析,找出这些问题出现的原因,并对天然气管道网的建设和运营提出完善的架构建议,对前期预算,中间的管理和后期的评价等都进行分析并作出相应的改进措施,从而在企业运营中做到成本的控制。最后提出相应的保障措施及展望,总结本文的研究成果及需要进一步研究的问题。本文通过研究天然气管道运输企业的运营状况,对天然气的运营过程中所存在的问题进行详细研究、论证,并进行了深入的分析,然后根据这些问题有针对性的提出了合理的意见和建议。
[Abstract]:Since the reform and opening up, the transformation of enterprise mechanism and economic system in China has brought an excellent opportunity for the development of cost control and management, and cost management and control have been paid more and more attention to by enterprises. However, with the constantly changing competitive environment, The severe challenge is approaching the natural gas pipeline transportation enterprise constantly. If we want to grow in the competition, it is necessary to control and manage the cost of the enterprise. In order to improve the market competitiveness of the products of the enterprise, we must continuously reduce its cost. For the analysis and management of natural gas enterprises, we can see that only if the transportation cost of natural gas is controlled, then the operating costs of natural gas enterprises will be controlled. This is also a subject we need to face. The focus of this paper is to improve the cost control of natural gas pipeline transportation enterprises, focusing on the design and construction of cost control mode, and strengthening the control of natural gas pipeline transportation costs. Firstly, this paper introduces the research background, research status, research methods, characteristics of natural gas pipeline transportation industry and its cost characteristics, describes the current situation of cost control. And analyze the existing problems from the current situation; then, according to these problems, in-depth analysis, find out the causes of these problems, and put forward the construction and operation of the natural gas pipeline network to improve the structure of the budget, The intermediate management and the later evaluation are analyzed and the corresponding improvement measures are made so as to control the cost in the operation of the enterprise. Finally, the corresponding safeguard measures and prospects are put forward. This paper summarizes the research results of this paper and the problems that need to be further studied. By studying the operation situation of natural gas pipeline transportation enterprises, this paper makes a detailed study on the problems existing in the operation of natural gas. And carried on the thorough analysis, then according to these questions has pointed out the reasonable opinion and the suggestion.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.22

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