Research On Optimizing Cost Management System Of Daqing Kunlun Gas Co.Ltd.

In today's rapid development of modern society, cost management, as an important part of enterprise management, has very important significance to enhance enterprise competitiveness in the industry. As a green clean energy transfer, Daqing Kunlun Gas Co. Ltd. is a typical state-owned gas selling enterprise, due to natural gas sales industry profitability directly related with the price, which is controled by national macroeconomic regulation, the first task is to enhance the cost management. But, through the present situation investigation of cost management system, we found Daqing Kunlun Gas Co. Ltd is still in a traditional cost mode. Cost management system can't improve enterprise's competitiveness effectively, which needs further optimization of cost management system.This article is divided into five parts, which includes introduction, theoretical basis of cost management, cost management system status and problem analysis of Daqing Kunlun Gas Co. Ltd., cost management system optimization of Daqing Kunlun Gas Co. Ltd., and safeguard measures of the system optimization. Aims to analyze the problems and causes existed in Daqing Kunlun Gas Co. Ltd., and put forward cost optimization methods from three aspects, which contains cost management objectives, organization and institution, cost management specific content. Specific include:putting forward improvements from three levels, includes overall objectives, basic objectives and concrete goal. Organization optimization and management function optimization's train of thought was proposed. Putting forward the optimization of budget content and implementation process, and improve the budgeting method with flexible budget and implementation of the zero-base budget. Putting forward ideas of accounting content optimization and in combination with the shift of accounting pattern on the application of financial information system. Putting forward the concrete method of cost control optimization from four aspects, includes institutional Settings, labor costs, material supplies cost and maintenance cost; Putting forward the cost analysis optimization advices from four aspects, includes the cost analysis method, the scope, content and link. Finally, in order to improve effects of cost management system's optimization, putting forward two aspects of guarantee measures, which are personnel and technology.