| Quota management is the key of cost control.With the development of economic,people emphasis more on cost control.Therefore,enterprises should continue to strengthen the management of fixed standard in usual business management,make it as a heavy head of budget management and incorporate it into their daily management activities.China Petroleum Pipeline Company is an important part to connect to the oil industry of the downstream oil and gas development has a very important influence on the security of oil resources.The management system of Chinese oil companies are also stagnation,can’t follow the ever-changing market competition and change and it is bad for improve the management level and economic benefits.Meanwhile,the pipeline company’s sources are only a small portion come from services income,and the rest must rely on budget funds allocated for the Group.Thus,a thorough cost management system for pipeline companies is very necessary.In order to implement low-cost strategy and continued to improve budget management level.Since 2013,China Petroleum Pipeline Company overcome the difficulties of external data and the weak of data base.They introduction of the Activity-Based Costing Management,innovation and quota revised mechanism and initiate people’s active and initiative.So they build a cost quota system which as a guide of job activity and as a gist of resource consumption.It not only provides a reasonable basis for budgeting and decomposition for enterprises to implement zero-based budgeting basis,but also encourage enterprises to ensure the implementation of enterprise long-term development goals.This paper is based on actual research and through literature review to understand the old system of cost quota system,the process of improvement and the status.So this paper take the cost quota system formulate and development process as research study objects.Through many collection ways to collect related material,described the whole process of quota management and its achievements.Meanwhile,analyze and evaluation the core idea and highlights,and draw the appropriate theory and practice enlightenment. |
