【摘要】：經(jīng)過石油石化重組后十幾年的努力,石油石化管道施工企業(yè)國內(nèi)、國際業(yè)務取得了長足進展,承攬著越來越多的國際石油、天然氣管道工程建設,并逐步成長為國際知名的專業(yè)化公司。按照石油石化集團公司的定位,石油石化管道施工企業(yè)肩負著保障國家能源戰(zhàn)略通道和集團公司重點工程項目建設的重任,因此成本控制也顯得非常必要。本研究旨在通過以石油管道施工項目為實證案例解析施工項目的成本構成,分析石油管道施工企業(yè)成本管理的現(xiàn)狀,發(fā)現(xiàn)和總結石油管道施工企業(yè)成本管理存在的問題,提出完善石油管道施工企業(yè)成本管理的對策,為石油管道施工項目企業(yè)建立良好的成本管理機制,促進石油管道施工項目企業(yè)的良性成長,節(jié)約有限的社會和經(jīng)濟資源。嘗試為石油管道施工項目企業(yè)的成本控制提供實際應用平臺,指導施工項目企業(yè)實踐中的成本管理工作。石油管道施工項目成本目前存在著點多、面廣、戰(zhàn)線長,工程直接成本控制方面難于操作;項目機構繁雜,管理過程難度大,間接成本居高不下;地方關系復雜,相關資源調(diào)動不當,工期成本高等問題。有鑒于此,本研究提出了范石油管道施工企業(yè)成本管理內(nèi)容和原則;加強信息化建設,減少管理環(huán)節(jié),強化以項目為成本中心的管理等解決方案。本研究的研究結論對于石油管道施工企業(yè)進行有效的成本控制和管理具有一定的啟發(fā)作用,對于后續(xù)研究者也有一定的參考意義。
[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.
【學位授予單位】：中國石油大學(華東)
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.22;F406.72

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