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| 引用本文： | 周志斌.???????????????????[J].天然气工业,2003,23(6):146-149. |
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| 作者姓名： | 周志斌 |
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| 作者单位： | ?й????????????????? |
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| 摘 要： | 天然气企业对内外发展要素需求扩大了成本容量，要求创新成本控制模式。章分析了要素成本控制的理论依据，并构筑了天然气要素成本控制模式，体现了战略成本管理思想和全员成本控制的核心理念，反映了企业内外部要素是成本控制的基础，阐明了成本控制的动力和方式，开拓了成本控制新思路和新途径。
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| 关 键 词： | 天然气企业 成本控制模式 市场竞争 成本管理 |
| 修稿时间： | 2003年10月8日 |
Discussion on Factor Cost Control Model of Natural Gas Enterprises |
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| Zhou Zhibin.Discussion on Factor Cost Control Model of Natural Gas Enterprises[J].Natural Gas Industry,2003,23(6):146-149. |
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| Authors: | Zhou Zhibin |
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| Affiliation: | Southwest Oil and Gas Field Branch, PCL |
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| Abstract: | Owing the development demand of natural gas industry in enternal and external conditions,the cost contents of gas enterprises are expanded.It is necessary to innovete cost control model.On the basis of analysing factor cost control theory,the factor cost control model of natural gas enterprises is set up.The thought on strategy cost management and the kernel idea of staff cost control are reflected by the model.The cost control key is the enternal and external conditions of gas enterprises.Cost control impetus and method are expounded,and the new idea and new way for cost control are put forward in this paper. |
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| Keywords: | Petroleum Natural gas Enterprise Factor Gas cost Control Model Measure |
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