W公司石油管道工程成本控制研究

发布时间：2018-04-05 20:23

本文选题：石油管道工程　切入点：成本控制　出处：《西安石油大学》2017年硕士论文

【摘要】：我国的石油管道行业飞速发展使得W公司不得不采取成本控制措施来达到“减支增效”的目的,以维护自己的经济利润。对成本进行有效控制可以提高管道施工企业与整个社会的利益,而成本控制作为一项提高利润的有效措施,更是被广泛的运用在管道施工企业中,财务人员可以通过成本预测、成本核算等成本管理环节对企业的成本进行控制,不仅降低了企业经营成本,还提高了管道施工企业的财务管理能力。W石油管道公司是一个主要从事大型管道工程施工的公司,参与过多个国内外的重大管道施工项目,目前国内管道工程主管线已基本建成,规划中的几条大型能源通道受整体经济形势影响,投资放缓,国内大型管道建设市场日渐趋于饱和,在此市场环境中,减支增效对于W公司维护经济利润是十分必要的手段。本文将WBS和EVM引入W公司的成本控制中,将工程施工的费用、进度和绩效结合起来,对成本进行控制。在研读相关文献的基础上,第一章首先明确本文的研究背景及意义,并且对成本控制的研究现状作出归纳总结;第二章阐述本文研究的相关理论基础;第三章对W管道公司成本控制的现状与问题进行分析,找到W公司传统成本管理及核算方式是以单项工程为核算对象,按人、材、机等成本要素进行分类归集,没有按作业过程进行详细分解,成本计划的分解及实际成本的归集与合同投标报价及实际生产管理脱节,使得成本核算的相关性降低,也使得工程项目成本过程控制缺乏手段,造成分包成本和自身成本的控制都存在不足;第四章基于前面的分析结果,将WBS与EVM应用于W管道公司的成本控制,对W公司在成本控制中应用挣值法的必要性、思路及原则进行了分析,并设计了EVM的控制结构,确立了基础指标和应用程序;第五章在第四章的基础上,将EVM运用于A项目,分析A项目中成本控制偏差产生原因及纠偏措施,并采用灰色预测验证EVM对成本控制的效果;第六章为本文的结论。
[Abstract]:With the rapid development of petroleum pipeline industry in China, W Company has to take cost control measures to achieve the goal of "reducing expenditure and increasing efficiency" to maintain its own economic profits.Effective cost control can improve the interests of pipeline construction enterprises and the whole society. As an effective measure to increase profits, cost control is widely used in pipeline construction enterprises.Cost management, such as cost accounting, not only reduces the operating cost of the enterprise, but also improves the financial management ability of the pipeline construction enterprise. W Oil Pipeline Company is a company mainly engaged in the construction of large pipeline projects.Participated in many major pipeline construction projects at home and abroad. At present, the main pipeline of domestic pipeline projects has basically been built, and the planned several large energy channels have been affected by the overall economic situation and the investment has slowed down.The domestic large-scale pipeline construction market tends to be saturated day by day. In this market environment, reducing expenditure and increasing efficiency is a very necessary means for W company to maintain economic profit.In this paper, WBS and EVM are introduced into the cost control of W Company, and the cost, schedule and performance of construction are combined to control the cost.On the basis of reading the relevant literature, the first chapter clarifies the research background and significance of this paper, and summarizes the current situation of the research on cost control, the second chapter describes the relevant theoretical basis of this study.The third chapter analyzes the current situation and problems of cost control in W pipeline company, and finds out that the traditional cost management and accounting method of W company is classified and collected according to the cost elements such as person, material, machine and so on, taking single project as the accounting object.Not according to the detailed decomposition of the operation process, the decomposition of the cost plan and the collection of the actual cost are out of touch with the bidding price of the contract and the actual production management, which reduces the relevance of the cost accounting, and also makes the project cost process control lack of means.The fourth chapter applies WBS and EVM to the cost control of W pipeline company, and the necessity of applying earned value method in cost control of W company.The idea and principle are analyzed, the control structure of EVM is designed, the basic index and application program are established, the fifth chapter applies EVM to A project on the basis of the fourth chapter.This paper analyzes the causes of cost control deviation in item A and the corrective measures, and uses grey forecast to verify the effect of EVM on cost control. The sixth chapter is the conclusion of this paper.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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