| With the intensified process of global economic integration and development of economy, the competition between enterprises becomes increasingly fierce. Under this circumstance, the enterprises’comprehensive competence ability must be continuous improved so that it can be existed and expanded. Since 21st century, in China, many enterprises’ management is still in extensive phase, especially the cost management. As a method of management accounting, cost management is the core of MCS and the crucial management method of one enterprise. To reinforce the cost analysis and cost control, one of the important link for enterprise to improve its comprehensive competence ability is to reduce the cost of production and operation. The energy long-distance pipeline enterprise is composed of several subdivision of management. So the enterprise cost control must be started with the local branches. Only keep the daily cost of production and operation low, we can implement the long-term strategy goal and control operation cost effectively.This thesis analyzes the data of cost of West-east gas pipeline enterprise from 2010 to 2014 to research into cost control problems by using the methods of cost analysis and cost control. First of all, to figure out the current problems by analyzing the specific condition of cost control and to find out the crucial reasons that causes the problem. Second, the researcher analyzes the influencing factors on external and internal aspects. Third, based on the analysis of cost and external and internal influencing factors, the cost control scheme is established. The scheme includes cost control goal, methods of controlling and control approach. At last, the implementation measures are worked out as following:cost responsibility mechanism, management concepts, perfecting the process control of planning, inner procedures and staff awareness, improvement of analysis tool using ability, establishment of rewards and punishment mechanism. |
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