Natural Gas Pipelines Pricing Method Based On The Volume-profit Analysis

With the accelerated development of natural gas pipeline construction,the energy consumption of China has entered the "era of natural gas". Currently,China’snatural gas pipeline transportation pricing is only suitable for single gas source and single pipeline situation.But the pattern of China’s natural gas pipeline network basically formed, and will be more complex.In multi-gas source network structure,it is difficult for users to determine where the gas source come from,thus the pipe and haul are difficult to determine.Therefore,this becomes technology problem for pipeline pricing.To solve this problem, this paper summarizs the inadequate of traditional pipeline pricing method,and builds composite turnover volume model to calculate the average transport distance of natural gas pipeline,and then calculate the composite turnover volume of gas pipeline network.By the least squares method,as a basis for dividing the fixed costs and the cost of change,we can analyze the association between composite turnover volume and pipline cost, and we can establish caculation model based on the analysis of the cost of pipeline.Using the analysis of the cost of pipeline in management accounting,we can understand the relationship between pipeline costs and composite turnover volume, build pipeline pricing model based on a given target profit.This mothed is more scientific,reasonable and even closer to the intrinsic value of the natural gas pipeline.It can provide the basis for pricing of natural gas pipeline.