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Gas Elements Of Cost Management Model

Posted on:2005-05-29Degree:DoctorType:Dissertation
Country:ChinaCandidate:Z B ZhouFull Text:PDF
GTID:1116360122980566Subject:Accounting
Abstract/Summary:PDF Full Text Request
In 21st century, with a profound change in world energy structure, natural gas plays a fundamental role in the structure. As the economic entity to provide the products and services of natural gas, the natural gas enterprise, driven by profits and the national strategic goal. The natural gas enterprises in the excavation industry by its nature are resources, capital and technology – intensive enterprises, in which the key elements of resources, capital, intelligence and technology, etc. are instrumental in developing the enterprises. With the establishment of socialist market economy and modern enterprise system, it's inevitable and essential to establish corresponding model for the cost management of natural gas, namely, cost management of key elements.In accordance with the market economy and modern enterprise system, and confronted with the competitive market demanding of natural gas, the thesis, concerning the cost assessment and controlling of natural gas, is completed, taking the regularity of natural gas exploitation and the peculiarity and distinction between capital investment and value transformation. In the thesis, taking Petroleum China for instance, aided by advanced theory and approach of modern economics, managerial strategy and sociology, especially the up-to-date cost theory and modern management theory, great efforts are made to establish the up-to-date model for the cost management of natural gas in the current situation to better the cost management system of natural gas in China, integrating standard analysis with practical research, quantitative analysis with qualitative analysis, and macrocosm research with practical microcosm analysis. The exploration of the model will help promote the notion of enterprise development, and better cost management system and operating mechanism, and conforming to international conventional practice, perfect the policy of cost management to improve the efficiency and chief competitive power of the enterprises.In Chapter One, the natural movement, natural resources value, intellect labor, value transformation of intellect elements and value of natural gas reserve are primarily inquired to lay the foundation to value theory for the model construction of cost management of key elements.I. Based on the previous research work, value concept of natural movement is raised in the thesis. Value is human being's subjective recognition of the primary objective value of matters. The relationship among human beings and nature and commodity production, which is the objective reflection on the basic value of natural resources, is supposed to be investigated in terms of nature and complex macrosystem of economy – nature, resources, society, economy, time and space in that the study on the value of natural resources does not fall into the category of the study on theory about labor value. Thus, the essence of natural movement is supposed to be investigated in the macrosystem of nature, society and human beings, and to probe the essence of value formation and procurement of natural resources, the relationship between human beings and nature is supposed to be inspected in the complex macrosystem of nature and economy. It is considered in the thesis that the value of natural resources is the consumption and outcome of the natural force involved in the natural movement in the natural resources. Natural resource with features of quality, quantity, time and space, is the general term of matter and energy utilized to continue the human existence, which is the key element of living system and a dynamic conceptual system of key elements. Natural movement is the consumption of natural force elements – strong power, electromagnetic power, weak power and gravity, and the output and transformation of new natural force on the key production elements – matter, energy, information, time and space, and the formation of natural resources – mineral resources, weather condition, water resources, land resources and biol...
Keywords/Search Tags:Petroleum China, Natural Movement, Intellect Labor, Resources, Key Elements, Natural, G Value Creativeness, Model Construction, C ost ManagemenAssessment, Controlling, Measures
PDF Full Text Request
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