Selected Journal of the Excellence Action Plan for China's Science and Technology Journals (Phase II)，Selected Journal of Chinese Applied Core Journals (Extended Edition) / CACJ (Extended)，Indexed in the Chinese Core Journals (Selection) Database

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管道燃气企业成本管理工作中的问题与对策

Issue Number	Issue 11, 2011 [View other articles in this issue]
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Publication Date	2011.11.15
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Author	张宗勇
Organization	广州南沙发展燃气有限公司

Abstract

本文以成本管理理论为基础，分析管道燃气企业成本管理的特殊性和成本构成，指出目前管道燃
气企业在成本管理中存在成本管理意识不足、成本管理部门缺失、投资和成本预算管理不规范、
没有实行全面成本管理、成本管理缺乏有效约束激励机制等问题，最后有针对性地提出成本管理
对策。

Keywords

成本管理管道燃气企业成本构成全面成本管理

References

Declaration:

The English version of this article is translated with the assistance of AI.

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