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论文编号：	1193
作者编号：	2120072109
上传时间：	2009/6/10 10:21:15
中文题目：	中石油管道公司成本费用定额管理
英文题目：	Oil pipeline companies of chia
指导老师：	严建援
中文关键字：	成本费用　定额管理 定额编制
英文关键字：	Cost Quota Management 　The
中文摘要：	改革开放三十年来，中国经济取得了巨大的成就，但相对于世界跨国公司，中国企业的竞争力还存在较大的差距，作者认为中国企业基础管理工作比较的粗放是其中很重要的一个原因。本文研究中国企业加强基础管理工作的一个方面：如何推进企业的成本费用定额管理。 本文研究目的为理论联系实际，研究对象为中石油管道公司成本费用定额管理。为此，本文主要采用了定性分析和案例分析相结合的方法，具体运用成本会计的历史成本法等方法，比较深入地探讨了中石油管道公司的管理现状，分析了中石油管道公司的成本费用定额管理动因，重点研究了中石油管道公司的成本费用定额编制、实施和调整。，通过案例分析得出具有一定实践指导意义的启示。 本文主要在于以企业定额管理研究为切入点，在传统定额管理的思想和方法中，融入成本会计的思想和方法，除了企业的定额参数，还加入市场价格参数，所形成的成本费用定额参数，不仅仅可以指导企业的定额管理工作，还可以实时地反映和指导企业的财会参数，对于增强企业的内部基础管理工作和企业的经营管理状况和成果，都有直接和实时的指导作用。 结合中石油管道公司的成本费用定额管理的动因和成本费用定额编制、实施和调整，以真实的数据作为有力的证据，为管道运输企业成本费用定额管理研究提供了解决思路和操作方法，对其他生产制造类企业进行的成本费用定额管理的研究具也有一定的参考价值。
英文摘要：	Three decades of reform and opening up, China's economy has made great achievements, but the operation and management of Chinese enterprises in general are still quite coarseness, compare with transnational corporations from the else countries, the competitiveness of Chinese enterprises still exist in the larger gap, the authors suggest that the basis for the management of Chinese enterprises Comparison of the coarseness is one very important reason. This article seeks to study the management of Chinese enterprises to strengthen the basis of one factor of the work: how to promote a quota management of fixed cost. In this paper, the purpose of integrating theory with practice, study for oil pipeline companies of chian national petroleum corporation in a quota management of fixed cost. To this end, this paper used a qualitative analysis and case analysis approach, the cost of the concrete application of the historical cost accounting method and other methods, more in-depth exploration of the oil pipeline in the company's management analyzes the company's oil pipeline in the cost Quota Management dynamics, focused on the oil pipeline in the company's fixed costs, implementation and adjustment. Through case analysis has a certain practical significance of the Enlightenment. This article is the management of enterprise-scale research as the breakthrough point, fixed in the traditional management ideas and methods, cost accounting into the ideas and methods, in addition to the fixed parameters of enterprises, but also entered the market price of the parameters, the formation of the cost of fixed parameters not only can guide the management of enterprise scale, but also in real time to reflect and guide the enterprises accounting parameters, for the foundation to enhance enterprise's internal management and enterprise operation and management of conditions and the results have a direct and real-time guide. Combination of oil pipeline company's quota management of fixed cost incentives and fixed costs, design and implementation and adjusted to real data as evidence for the cost of pipeline transport enterprise scale solution to the management of research ideas and methods of operation to other manufacturing enterprises conducted by the quota management of fixed cost studies has some reference value.
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