Research On The Oil Station Of Petrochina Company A’ Cost Management And The Countermeasure

The strategy of enterprise can be divided into productdifferentiation strategy and the cost leadership strategy, but nomatter what strategy, once the cost out of control, the enterprisewill lose the competitive advantage. Sales enterprises are theweakest link plate of Petrochina company′four plates. Thedomestic oil market is becoming more and more fierce. if the costis not effectively controlled, it will restrict sales enterprises furtherimproved efficiently. So sales enterprises should strength the costmanagement to improve the competitiveness of enterprises in themoment.Based on the current cost management of gas station, selectingof Handan steel and WAL-MART successful experience on costmanagement as reference, aiming at the current cost mothod oftotal budget management and quota management, this text analysisthe sales enterprises’ cost control status and deficiency, and thenput forward the cost control countermeasure of gas station. Thistext is totally divided into six chapters.The first chapter and thesecond chapter introduce the research background, some conceptsconcerning cost control theory, which is the base of this text. Thethird chapter mainly analyzes the cost control status on gas stationof company A, including the introduction to the background ofcompany A, the gas station cost composition and analysis, A areaof the gas station cost control status and the gas station andexpenses control deficiencies. The fourth chapter mainlyintroduces the advanced management experience of cost control athome and abroad, including the cost management experience ofHandan steel and WAL-MART. On the basis of the above, the fifth chapter put forward cost control measures from improving the costcontrol system and applying fine management thoughts. With thehelp of above measures, this test assesses the control effect. I hopethat these measures can certainly provide a reference for thepetroleum sale system’s overall cost control. The sixth partintroduces the limitation of the paper and future prospects.