Research On Operation Cost Budget Management Of M Gas Production Plant

At present,in the face of fierce competition in the domestic and foreign markets,coupled with its own particularity in the oil and gas exploration industry,operating costs are gradually increasing in the middle and late stages of mining,which determines that its cost has become the key to affecting core competitiveness,and the cost of the enterprise The most important means of control and post-performance evaluation is budget management.By implementing operational basic budget management,companies can find the source of cost generation,and then control the occurrence of costs in all aspects of the production process,thereby enhancing the profitability of the enterprise.Faced with the pressure of cost budget control,how can M gas production plant improve the management level of cost,how to realize the scientific and refined budget management,and make the enterprise in an invincible position in the market competition,this is the problem we need to further study.Based on the characteristics of natural gas mining industry,this paper takes the actual existing budget management system of M gas production plant as the research object,and applies the activity-based costing method to budget management as the research topic.The article is divided into six parts: The first part is the introduction.It includes research background and research status at home and abroad.The second part is the relevant theoretical basis of this paper.It mainly introduces the theory of budget management and the theory of activity-based costing.The third part is to introduce the basic status and existing problems of M gas production plant budget management.The fourth part is to apply the activity-based costing method to the budget management of M gas production plant.According to the process flow of the gas production plant,the operation center is divided.Finally,the overall budget is compiled in combination with each operation center,and the operation is performed on the M gas production plant.The basic budget is analyzed for differences.The fifth part is to propose measures and suggestions for the implementation of the operation cost budget management of the M gas production plant.The sixth part is conclusions and deficiencies.This paper combines theory and practice to make the cost method applied in budget management.It is concluded that the budget based on the operation basis can narrow the difference between budget and reality,and help to improve the enterprise budget management system.