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石油管道施工企业成本管理研究

发布时间:2018-11-15 18:03
【摘要】:经过石油石化重组后十几年的努力,石油石化管道施工企业国内、国际业务取得了长足进展,承揽着越来越多的国际石油、天然气管道工程建设,并逐步成长为国际知名的专业化公司。按照石油石化集团公司的定位,石油石化管道施工企业肩负着保障国家能源战略通道和集团公司重点工程项目建设的重任,因此成本控制也显得非常必要。本研究旨在通过以石油管道施工项目为实证案例解析施工项目的成本构成,分析石油管道施工企业成本管理的现状,发现和总结石油管道施工企业成本管理存在的问题,提出完善石油管道施工企业成本管理的对策,为石油管道施工项目企业建立良好的成本管理机制,促进石油管道施工项目企业的良性成长,节约有限的社会和经济资源。尝试为石油管道施工项目企业的成本控制提供实际应用平台,指导施工项目企业实践中的成本管理工作。石油管道施工项目成本目前存在着点多、面广、战线长,工程直接成本控制方面难于操作;项目机构繁杂,管理过程难度大,间接成本居高不下;地方关系复杂,相关资源调动不当,工期成本高等问题。有鉴于此,本研究提出了范石油管道施工企业成本管理内容和原则;加强信息化建设,减少管理环节,强化以项目为成本中心的管理等解决方案。本研究的研究结论对于石油管道施工企业进行有效的成本控制和管理具有一定的启发作用,对于后续研究者也有一定的参考意义。
[Abstract]:After more than ten years of efforts since the reorganization of petroleum and petrochemical, the domestic and international business of petroleum and petrochemical pipeline construction enterprises have made considerable progress, undertaking more and more international oil and gas pipeline construction projects. And gradually grow into international famous professional companies. According to the position of Petroleum and Petrochemical Group Company, petroleum and petrochemical pipeline construction enterprises shoulder the important task of protecting the national energy strategic channel and the key project construction of the group company, so cost control is also very necessary. The purpose of this study is to analyze the cost structure of the construction project by taking the oil pipeline construction project as an example, to analyze the current situation of the cost management of the oil pipeline construction enterprise, and to find and summarize the problems existing in the cost management of the oil pipeline construction enterprise. The paper puts forward the countermeasures to perfect the cost management of the petroleum pipeline construction enterprise, establishes the good cost management mechanism for the petroleum pipeline construction project enterprise, promotes the benign growth of the petroleum pipeline construction project enterprise, and saves the limited social and economic resources. This paper attempts to provide a practical application platform for the cost control of oil pipeline construction project enterprises, and to guide the cost management work in the construction project enterprise practice. At present, the cost of oil pipeline construction project has many points, wide scope, long front, difficult to operate in direct cost control of project, complicated project organization, difficult management process and high indirect cost. The local relationship is complex, the related resources are not properly mobilized, and the cost of the construction period is high. In view of this, the paper puts forward the contents and principles of cost management in the construction enterprise of fan oil pipeline, strengthens the information construction, reduces the management link, strengthens the management with the project as the cost center, and so on. The conclusion of this study has a certain enlightening effect for the effective cost control and management of the oil pipeline construction enterprises, and also has certain reference significance for the follow-up researchers.
【学位授予单位】:中国石油大学(华东)
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F426.22;F406.72

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