摘要
天然气消费量逐年快速增长,供需矛盾突出。燃气企业成本包括气源采购成本、燃气输配系统建设成本、燃气使用设备安装成本、运行费用等,其成本管理具有规模效应显著、生产与成本消耗线性关系模糊、政策导向较强、技术标准严格等特点。目前我国燃气企业成本管理存在成本费用膨胀、成本管理制度不完善、预算管理不规范、投资计划缺乏论证和可行性分析、成本结构不合理、没有实行全面成本管理等诸多亟待解决问题。应不断完善内部控制制度,成立专门的成本管理部门,规范项目资金管理,实行全面成本管理,开展纳税筹划,确保成本控制与管理目标的顺利实现。
As an ideal clean energy, the consumption of natural gas is growing year by year, and its contradiction between supply and demand is great. Gas enterprise cost management has many characteristics such as significant economies of scale, linear relationship between production and cost consumption is vague, policy - oriented is strong and strict technical standards. Its contents include gas source procurement costs, gas transmission and distribution system construction costs, equipment installation and use costs, operating costs and so on. Currently, there are still many problems of cost management of China＇ s gas businesses to be solved, mainly reflected in the aspects as cost growing day by day, cost management system is imperfect, budget management is not standardized , the lack of investment plans demonstration and feasibility analysis, cost structure is irrational, no implementation of a comprehensive cost management. We should continue to improve its internal control system, set up a special department cost management, standardize management of project funds, implement comprehensive cost management and carry out tax planning to ensure goals of cost control and management can be implemented smoothly.
出处
《湖南财政经济学院学报》
2013年第5期65-72,共8页
Journal of Hunan University of Finance and Economics
关键词
成本管理
全面成本管理
预算管理
燃气企业
cost management
comprehensive cost management
budget management
gas enterprise
