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本文从城市管道天燃气的特点,广东省管道天燃气的定价政策与实践出发,应用管理会计有关成本分析的方法,对云浮市管道天燃气成本与价格进行定量分析,并结合市场营销有关理论及利益相关者理论,分析了政府、经营企业、用户对管道天燃气定价的态度,在此基础上建议云浮市管道天燃气的定价应分两步走,先实行两部制气价,让部分有经济条件的用户先使用管道天燃气,运行一段时间后再取消两部制气价,实行单部制气价,使云浮市各经济层次的用户都能使用管道天燃气,进而达到利用天燃气这一环保能源的目的。
Based on the characteristics of urban pipeline natural gas and the pricing policy and practice of pipeline natural gas in Guangdong Province, the paper analyzes the cost and price of pipeline natural gas in Yunfu City by applying the method of cost management related to management accounting. Combined with the theory of marketing and Stakeholder theory, analyzes the government, business ventures and users’ attitudes to pipeline natural gas pricing. Based on this, it is suggested that the pricing of piped natural gas in Yunfu City should be governed in two steps. First, the two gas prices should be implemented so that some Users of economic conditions first use piped natural gas, and after some period of operation, they cancel the two gas prices and implement single-unit gas price so that users in all economic levels of Yunfu can use piped natural gas to reach the goal of using natural gas A green energy purposes.