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近年来,随着我国经济的快速发展,对能源的需求量逐步增加,这为我国能源产业的发展带来了契机。在能源产业,管道运输是运输体系的重要组成部分,它是我国能源产业发展的后备力量。然而能源产业虽然拥有广阔的市场需求空间,但也面临着较大的市场竞争,为此研究成本预算管理模式,已经成为提高石油管道运输企业经济效益的重要课题。本文结合笔者工作经验,研究分析我国石油管道运输企业的成本控制面临的现状和问题,旨在探讨建设性的成本预算编制有效对策。
In recent years, with the rapid economic development in our country, the demand for energy has gradually increased, which has brought opportunities for the development of China’s energy industry. In the energy industry, pipeline transportation is an important part of the transportation system. It is a reserve force for the development of China’s energy industry. However, although the energy industry has a vast space for market demand, it is also facing greater market competition. Therefore, studying the cost budget management model has become an important issue for improving the economic benefits of oil pipeline transportation enterprises. Based on the author’s work experience, this paper studies and analyzes the status quo and problems faced by the cost control of China’s oil pipeline transportation enterprises in order to discuss the effective countermeasures for the constructive cost budgeting.