Research On Cost Control For China Petroleum Pipeline Company

With the development of economic reform, many big-size state-owned enterprises canceled corporation title of the subdivision by means of combination, restructure and reconstruction. Most of these branches are cost center, therefore cost management is the core problem of enterprise management. Nowadays when talking about cost control, we often concern how to construct a cost model of enterprise. But it has never been researched about how to construct branch's cost management system with branch's characters. Therefore we need construct a cost management system to branch.As a big-size state-owned enterprise, CPPC play an important role in the national economy. As one of PetroChina's branches, the pipeline company is the main surviving part after the reform of transportation industry. Pipeline branch becomes a cost center, which only control the cost and responsible for it. Therefore cost problem is the core problem of pipeline branch, and it has accumulated abundant experience about cost management, even it has many problems and limits.Firstly, the thesis analyzes the concept of branch and cost control, defines branch's cost control, investigates the cost control situation of the pipeline branch. Secondly, the thesis analyzes pipeline branch's object-cost management, with the main process of object-cost model. Thirdly, on the analysis of above, expatiates the running effect of pipeline branch's object-cost management, discusses the running characters. Upgrading application design to theories research. Finally, the thesis analyzes the problem of CPPC, brings forward the visualize of perfecting CPPC's object-cost model, and through the above analysis of these methods and models, discusses this paper's usage to other large corporations conglomerate, and also points out the research prospect of this paper.The thesis brings forward cost management system of a definite industry, and makes out innovations in the cost model of branches.