China Petroleum Pipeline Engineering Co., Ltd. Tianjin Branch Cost Study

In the social market economic system, the cost is the most important in the competition social. The survival of the fittest is the basic rule. In order to survive and develop, the enterprises must enhance the cost management. In modern society, the enterprises pay more attention to the cost management. If a enterprise does not think highly of the cost management, it will fail. The TJBC has gained some achievement in the cost management, but compared with other advanced enterprises, there are some gaps. There exists some problems to be solved. So, it is very meaningful to analyze and study the present situation and the cost management method and the countermeasure for the TJBC. The study can help the company improve the cost management level and improve the economic benefit and enhance the competition capability.First, the thesis analyses the basic theories of the cost management, which is the theory base.Secondly, the thesis analyses the present situation and existing problems of the cost management of the Tianjin branch of company (TJBC), which points out the focal point and direction.Thirdly, the thesis analyses the advanced experience of internal enterprises and other countries for reference, which can guide the TJBC to enhance the cost Mau agent.Fourthly, according to the practical situation and experience, the thesis analyses the select of the cost management method—the goal cost management method.Lastly, in order to enhance the cost management and improve the economic benefits, the theist analyses the six countermeasures.