Research On Cost Budget Management Of A Gas Co Pipeline Project Based On Strategic Perspective

Nowadays,with the acceleration of globalization,enterprises are facing more and more competitive pressure.The needs of enterprise management modernization,informatization,strategy management,because of the lack of traditional budget management and corporate strategy,the lack of non-financial indicators,only pay attention to the short-term effect,is not conducive to the long-term development of enterprises,so the traditional method will be eliminated gradually.Especially in the gas pipeline industry,the introduction of a strategic oriented budget management system is imminent,integrated enterprise development strategy and budget management will be a reliable choice for gas pipeline transportation cost budget management.In this paper,literature research and case analysis,combined with the strategic objectives of Gas Co,Gas Co's budget management status of the field investigation and research.Content,method,framework and innovation of this paper;the second part is the theoretical basis,mainly focus on the theory of cost budget management under the strategic perspective;the third part gas pipeline project team cost budget management introduction;fourth part analyses the current situation of A Gas Co budget and proposed improvement ideas form;the fifth part is through the analysis of the external environment,the strategic direction of the company,with the Balanced Scorecard theory base,decomposition of the strategic target,the construction cost budget management target gas pipeline;the sixth part is combined with the specific case of A Gas Co on the strategic perspective,the optimization measures of pipeline project cost budget management based on the core of the group including the cost budget The organization is adjusted to determine the key indicators of the cost budget management,to determine the main cost of the cost budget management,combined with the Balanced Scorecard to improve the cost budget management evaluation system.This paper is based on the A Gas Co of analyzing the pipeline project cost budget management system,find out the drawbacks of budget management for A Gas Co,A Gas Co to design a system based on the cost budget management strategy,to improve the budget management level of the Gas Co A pipeline project,has a good reference significance.