Zero-based Budget Applied Research In Pipeline Transportation Enterprises

Under the background that the state carries out the supervision of pipeline transportation costs and the low-cost strategy of pipeline companies,the traditionally adopted incremental budget method makes it difficult to make quantitative analysis and adjustment of the cost budget according to changes in the environment,and in the process The business department is less involved and fails to play an active role in the budget management of the business department,and the zero-based budget can adapt to changes in this environment.The main content of this paper's research is whether the zero-based budget is suitable for pipeline transportation enterprises,and the specific methods,management procedures,implementation effects,and precautions that are implemented in pipeline transportation enterprises.This paper takes the current main budget method as the entry point,compares various methods,analyzes their advantages and disadvantages,systematically elaborates the basic ideas of zero-based budget,summarizes the research status of zero-based budgets at home and abroad,and focuses on the application of zero-based budgets.Scope,characteristics,and zero-based budgetary effects on budget slackness and budget ratcheting.After a theoretical study of zero-based budgeting,it studies the application of pipeline-based transportation companies,deepens the potential of zero-based budgeting in budget preparation and management,and combines the current status of cost management of pipeline transportation companies to analyze the application of zero-based budgeting.The method and positive role of cost budgeting for pipeline transportation companies.Take G Pipeline as an example to introduce the company's approach to zero-based budgeting,key control points,and implementation results.Finally,combined with theoretical research and case studies,it is proposed that pipeline transportation companies can apply zero-based budgeting,and after adopting supporting systems andinformatization,they can effectively improve the level of enterprise cost budget management and propose follow-up research proposals.