辽宁盘山新建成品油库项目成本控制研究

发布时间：2018-02-27 09:27

本文关键词： 全过程管理赢得值原理成本控制　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,随着国内成品油库需求量的不断增加,但是由于目前三大石化公司中石油、中石化、中海油的竞争日趋激烈,互相渗透彼此的市场,加之国外的道达尔、康菲、美孚等几大公司纷纷加入竞争国内成品油市场,且原油价格持续走低。随着国内外石油企业利润率普遍走低,成品油库投资建设的成本控制势必是重中之重。因此如何利用成本控制降低成石油企业油库存储成本,提高利润率和收益也成为当前的研究热点。辽宁盘山新建油库项目正是当下许多正在建设成品油库项目的缩影。本文按照提出问题、分析问题、解决问题的思路。通过对项目成本管理理论的研究,以生命周期成本为支撑,以盘山新建成品油库项目为研究对象。找出项目全程中可行性研究、设计、采购、施工各个阶段的成本控制问题,再针对这些阶段的问题,提出相应的对策及措施,尽可能降低企业成本,缩短企业投资回收期。同时也为以后类似的油库建设项目成本控制提供参考。首先介绍了辽宁盘山新建成品油库的背景及基本情况,就主要储存能力、技术经济指标、建设投资等费用构成进行了说明。随后对辽宁盘山新建成品油库项目的研究方法:文献研究法、定性与定量分析法、案例分析法进行说明和介绍。对目前国外、国内关于成品油库的项目相关的成本控制理论和成本控制理论发展情况进行了介绍。其次阐述了辽宁盘山新建成品油库项目的成本控制现状进行研究和考察,发现了在项目实施的各个阶段成本控制存在的问题,主要包括对全过程成本控制认识不到位,缺少有效的成本控制组织结构,采购招标不规范等。在此基础上对各个问题的成因进行了分析。再次针对辽宁盘山新建成品油库项目成本控制问题提出改进方案,提出建设全生命周期四个阶段的改进建议。具体主要包括:在项目前期树立成本控制意识、掌握详细的项目数据;项目设计阶段优化现有设计方案、严格控制设计变更;项目采购阶段完善采购流程、规范材料领用制度;施工阶段严格审批签证、合理支付进度款、成本实施动态跟踪等措施。最后结合项目全周期的改进建议,提出了保障措施:组织保障、人力保障、制度保障、技术保障。组织保障包括构建三级组织保障体系,制度保障主要有全过程成本控制制度保障构成,人力保障主要有建设单位内部人力资源保障和外部人力资源保障,技术保障包括信息技术保障和施工技术保障。在结论部分对论文进行了概括总结,并对未来的相关研究课题进行了展望。
[Abstract]:In recent years, with the increasing demand for domestic refined oil depots, however, due to the increasingly fierce competition among the three major petrochemical companies, CNPC, Sinopec and CNOOC, they permeate each other's markets, together with total and ConocoPhillips from abroad. Several major companies, such as Mobil, have joined the competition in the domestic oil products market, and the price of crude oil has continued to fall. As the profit margins of domestic and foreign oil companies have generally fallen, Therefore, how to use cost control to reduce the storage cost of oil depots in petroleum enterprises, Increasing profit rate and income also become the current research hotspot. The new oil depot project in Panshan, Liaoning Province, is the epitome of many oil product depot projects under construction. In this paper, the problems are analyzed according to the questions raised. Through the research of project cost management theory, taking the life cycle cost as the support, taking Panshan new product oil storage project as the research object, find out the feasibility study, the design, the purchase of the whole course of the project, The problem of cost control in each stage of construction is discussed, and the corresponding countermeasures and measures are put forward to reduce the cost of the enterprise as much as possible. At the same time, it provides a reference for the cost control of similar oil depot construction projects in the future. Firstly, the background and basic situation of the newly built finished oil depot in Panshan, Liaoning Province, are introduced, and the main storage capacity, technical and economic indexes are introduced. The construction investment and other cost components are explained. Then, the research methods of the newly built oil storage project in Panshan, Liaoning Province, are described and introduced: literature research method, qualitative and quantitative analysis method, case analysis method. The development of cost control theory and cost control theory related to the project of finished oil depot in China are introduced. Secondly, the current situation of cost control of the new product oil depot project in Panshan, Liaoning Province, is studied and investigated. The problems of cost control in various stages of project implementation are found, including the lack of understanding of cost control in the whole process and the lack of effective cost control organization structure. On the basis of the analysis of the causes of each problem, this paper puts forward the improvement scheme for the cost control of the new oil product depot in Panshan, Liaoning Province. This paper puts forward some suggestions for improvement of the four stages of the whole life cycle of construction, including: establishing the consciousness of cost control in the early stage of the project, mastering the detailed project data, optimizing the existing design scheme and strictly controlling the design change during the project design phase; The project procurement stage consummates the procurement process, standardizes the material access system; the construction stage strictly approves the visa, the reasonable payment progress payment, the cost carries out the dynamic tracking and so on the measure and so on. Finally unifies the project entire cycle improvement suggestion, Put forward the safeguard measures: organization guarantee, manpower security, system guarantee, technical guarantee. The organization guarantee includes the construction of three-level organization guarantee system, the system guarantee mainly consists of the whole process cost control system guarantee. Human security mainly includes internal and external human resources security of construction units, technical support includes information technology guarantee and construction technical guarantee. In the conclusion part, the thesis is summarized and summarized. The related research topics in the future are prospected.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU723.3;TE972

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