Design And Application Of Enterprise Cost Budget Management System

With the adjustment of energy structure of our country and the continuous damage of haze whether, natural gas pipeline industry will get more and more rapid development. Since natural gas line quantity is sharply growing, and the operation scale is constantly expanding, the pipeline transportation enterprises operating cost which is complex, existing uncertain factors, will get difficult to control. The traditional cost budget system has not adapted to the need of enterprise development for pipeline. So the work of building the cost budget management system of natural gas to meet China’s transport enterprises needs, to reduce cost, enhancing the capacity of sustainable development will be of great significance. Based on the study of bibliography research and on-site investigation, we have analysed the actualities of the enterprise cost budget management of the natural gas pipeline transportation and its existing problems. Combined with its process technique, we carry out research on natural gas operation cost system analysis, based on the point of budget management organization, content, method, operation and assessment. The final result is to built the natural gas enterprise cost budget management theory with systematization and standardization,which will has certain practical significance for promoting enterprise cost budget management of the natural gas pipeline transportation.The first chapter is introduction, which mainly expounds the research status of natural gas pipeline transportation cost budget management both domestics and abroad,and states its objective and significance; In the second chapter the basic theoretical knowledge are elaborately introduced; The main contents of the third chapter is the analysis of its existing problems, combined with the basic methods of cost budget management of the industries in China, and points out the improvement directions; The fourth chapter presents the construction of natural gas pipeline cost budget management system in Enterprise, which includes aspects of organizational system, the cost budget management content and method system, running system, assessment system etc; The fifth chapter use examples, carried on the design and application of a pipe transport cost budget system of enterprise, to draw up its standard quota and put forward the operation process and guarantee measures.