本文關(guān)鍵詞：天然氣管輸企業(yè)成本預(yù)算管理體系設(shè)計與應(yīng)用　出處：《西南石油大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 天然氣管輸 成本預(yù)算 預(yù)算管理體系 標(biāo)準(zhǔn)定額

【摘要】：隨著我國能源結(jié)構(gòu)的優(yōu)化調(diào)整以及霧霾天氣的持續(xù)危害,天然氣管輸將越來越快速發(fā)展,天然氣管道長度急劇增長,經(jīng)營規(guī)模不斷擴大,管輸操作成本因構(gòu)成復(fù)雜、不確定因素多而控制難度越來越大。傳統(tǒng)成本預(yù)算制度存在一定的缺陷,不能滿足目前天然氣管輸成本預(yù)算管理的需要,研究適合我國天然氣管輸企業(yè)的成本預(yù)算管理體系對實現(xiàn)管輸企業(yè)的降本增效和可持續(xù)發(fā)展有重要意義�；谝陨媳尘�,本文在文獻研究和現(xiàn)場調(diào)研的基礎(chǔ)上,分析了天然氣管輸成本預(yù)算管理的現(xiàn)狀及其存在的問題,結(jié)合天然氣管輸作業(yè)流程,從成本預(yù)算管理的組織、內(nèi)容、方法、運行、考核等方面對天然氣管輸成本預(yù)算管理體系進行系統(tǒng)設(shè)計,其成果為構(gòu)建體系化、標(biāo)準(zhǔn)化天然氣管輸成本預(yù)算管理體系提供支撐,對推動天然氣管輸成本預(yù)算管理具有一定的實際指導(dǎo)意義。 第一章為緒論,主要闡述了國內(nèi)外成本預(yù)算管理的研究狀況和研究天然氣管輸企業(yè)成本預(yù)算管理體系的目的和意義；第二章詳細介紹了天然氣管輸成本預(yù)算和成本預(yù)算管理體系的基礎(chǔ)理論知識；第三章是分析天然氣管輸成本預(yù)算管理現(xiàn)狀和存在問題,結(jié)合我國其它企業(yè)成本預(yù)算管理的做法,指出天然氣管輸成本預(yù)算管理的改進方向；第四章構(gòu)建天然氣管輸企業(yè)成本預(yù)算管理體系,包括成本預(yù)算管理組織體系、內(nèi)容體系、方法體系、運行體系、考核體系的構(gòu)建,采用成本動因零基預(yù)算法和成本預(yù)測,建立成本預(yù)算管理標(biāo)準(zhǔn)定額體系等內(nèi)容；第五章結(jié)合實例,對某管輸企業(yè)成本預(yù)算體系進行設(shè)計和應(yīng)用,對管輸企業(yè)標(biāo)準(zhǔn)定額成本進行制定,并提出管輸企業(yè)成本預(yù)算管理體系操作流程和保障實施措施。
[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.

【學(xué)位授予單位】：西南石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.22;F406.7

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