摘要
天然气管输是一种特殊的运输方式,成本构成复杂,分析难度较大,对于天然气管输业而言,标准成本作为一种有效的控制方法,其制定方法是亟需突破的关键。通过大量的数据分析,找出了关键成本项目如折旧费用、人工费用,非关键成本项目如差旅费、智能检测与清管、水电气费,间接成本项目如办公费用、维修费、会议费等19项成本要素制定标准成本的参考方法,并通过实例进行了证明。
Being a very special mode of transportation,natural gas pipeline transportation has characteristics of complicated cost composition,which leads to the difficulties in cost analysis.Standard cost is considered as a kind of effective cost control methods,finding its formulation method is the key point to breakthrough.Based on a lot of data analysis,the 19 kinds of cost factors including critical cost (depreciation cost,personnel expense,etc.),non-critical cost items (travel expenses,expenses of intelligent detection and pigging and expenses of electric power,gas and water,etc.),indirect cost items (office expenses,maintenance,electric power,gas and water,conference expenses,etc.) for making the standard cost are identified.According to these cost factors,reference methods of making standard cost are discussed through example proved.
出处
《天然气技术与经济》
2011年第5期59-63,79-80,共5页
Natural Gas Technology and Economy
基金
四川省哲学社会科学重点研究基地四川石油天然气发展研究中心资助项目"天然气产业链协调发展对策研究"(批准号:川油气科SKA08-03)的资助
关键词
天然气
管输标准成本
统计
灰色系统
natural gas,pipeline transportation standard cost,statistics,gray system
