發(fā)布時間：2018-08-05 16:07

【摘要】：天然氣管道公司的快速發(fā)展及管理模式多元化給公司成本費用管理帶來了新的問題,其經(jīng)營特點使得公司需要對大量的共同成本進(jìn)行分?jǐn)?而共同成本費用分?jǐn)偸瞧髽I(yè)進(jìn)行核算和評價的基礎(chǔ),對提高成本管理準(zhǔn)確性和效率具有重要的現(xiàn)實意義。本文對天然氣管道公司在新運營模式下的共同成本費用分?jǐn)倖栴}進(jìn)行探討,有針對性地設(shè)計了共同成本費用分?jǐn)偡椒ā?br/>[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.
【作者單位】： 中國石油西氣東輸管道公司;寧波大學(xué);
【分類號】：F426.22;F406.72
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本文編號：2166299