管道燃气企业成本管理工作中的问题与对策

Pipeline Gas Problems and Solutions in Enterprise Cost Management

对管道燃气企业从成本管理的特殊性和成本构成方面进行分析,指出目前管道燃气企业在成本管理中存在成本管理意识不足、成本管理部门缺失、投资和成本预算管理不规范、没有实行全面成本管理、成本管理缺乏有效约束激励机制等问题,并提出了成本管理对策。

Analyses the specificify of cost management and cost structure for the peculiarity of the pipe gas enterprises,points out that the current pipeline gas enterprises in cost management the consciousness of cost management is insufficient,cost department is missing,investment is insufficient and cost estimate management is irregular,not pursuing overall cost management,cost management issues such as the lack of an effective incentive mechanism of constraint,puts forward targeted cost management strategies.