【作者】 孙萍；

【导师】 刘柏；

【作者基本信息】 吉林大学 ， 工业工程， 2014， 硕士

【摘要】 随着城市化进程的不断推进和深入，能源行业发展迅猛，天然气作为经济安全、绿色环保的清洁能源，其发展速度更是有目共睹。但是在燃气事业发展的同时，由于受过去年代材质、施工技术等因素影响，燃气管网老化断裂燃气事故时有发生，给百姓的生命财产安全带来很大的威胁。长春燃气作为吉林省最大的管道燃气上市公司，其前身长春市煤气公司，始建于日伪时期的1924年，至今有90年的历史，目前拥有市区燃气用户90.3万户，2846公里管网。在管网改造前的2008年，有燃气管网2484公里，高危管网达57%，每年事故频发，且出现多起恶性事故，引起了政府、社会的高度关注，燃气旧管网改造势在必行。燃气管网改造工程是一项涉及范围广，投资大，跨期长的工程，不仅需要进行严格的项目管理，而在项目管理的诸多内容中，项目的成本管理影响着项目最终的成本效益，对最终实现改造任务起到至关重要的作用。本文从项目成本角度入手深入分析了长春燃气管道工程改造项目的管理问题，根据对改造项目的实施进行的可行性分析，从政策、经济、技术、组织等角度论证了长春燃气管道改造的可行性。同时分析了管道改造过程中存在的成本高，控制难等问题，结合项目成本管理的相关理论，设计了长春燃气管道工程改造项目的成本管理研究方案。项目成本管理的目标是通过多种成本管理方法使得项目的成本控制在预算之内，实现降低成本，效益最大化的目标。但受到燃气管道改造项目范围、时间等因素的约束，使得成本的降低和控制很难实现。基于以上分析，第一步对长春燃气管道工程改造项目制定成本管理计划，初步明确该项目成本管理的过程和步骤；第二步通过对此次燃气管道改造项目进行估算和详细预算，为成本控制提供参考标准，给绩效考评提供依据；第三步在此次燃气管道改造项目进行过程中对成本采取控制，运用目标成本管理和全过程成本控制方法，结合各阶段成本发生的主要内容和特点，对各阶段的成本进行控制。长春燃气在燃气管道改造过程中，还应制定和建立相应的保障措施来辅助改造项目成本管理方案的实施。其一，加强成本管理组织建设，从组织架构方面保证此次燃气管道改造项目的顺利进行；其二，建立成本管理流程，使改造项目进行中每一步都有标准可依，该流程不仅适用于此次燃气管道改造，还为以后的管道改造提供借鉴；其三，完善成本控制信息系统，通过引入计算机系统来保证项目成本数据的准确性和提高成本核算、分析、考核的效率。更多还原

【Abstract】 With the development of economy, the gas industry grows rapidly in China. Atthe same time, the natural gas is high, which is a universally recognized. However,the vigorous development in the gas industry is companied with accidents. That is tosay, accidents of gas should not be overlooked. Gas leak explosion accidents, whichexplode frequently, have brought great harm to the property and life safety ofresidents. Based on the statistical data, gas accidents are mainly caused by the gaspipeline aging and third-party construction. So the government has increased theintensity of gas network renovation. Tianjin, Shenyang, Jiaozuo and other cities havebegan the renovation project of gas pipeline, and have made great achievements. CCGAS began the renovation project of high-risk gas pipeline from2004. This time thenew project launched by CC GAS will last four years and need much investment.In the process of renovation of Changchun gas pipeline, it involves a widerange, a large investment and a long period, so the project management is necessary.Among many aspects of project management, the project cost management affectsthe final cost-benefit, and it ensures the accomplishment of the final goal of therenovation project.In this paper, we deeply analysis the project cost management of Changchun’gas pipeline renovation project. Firstly, We estimate the usage of the gas pipeline inChina and Changchun City. By analyzing those accidents, we found that there aretwo factors mainly leading to the leak explode. One is that lots of gas pipeline inChangchun has a long history; the other is that the construction of the buildings andcables. In order to ensure the health and safety of Changchun residents, pipelinerenovation is necessary. Then we analyze the feasibility of the implementation of the renovation project, from the perspective of policy, economy, technology,organization and human resources. Meanwhile, we analyze the problems in the costof pipeline renovation: high cost and difficult to control. After that, based on therelevant theory of project cost management, the cost management plans ofChangchun gas pipeline renovation project are designed. The goal of this project costmanagement is to control the cost of this project in the budget through a variety ofcost management methods, and to maximize the cost-benefit of this renovationproject. However, as the project is limited by the scope and time, it is difficult toachieve to reduce and control the cost. So the first step is to make the costmanagement program of Changchun gas pipeline renovation project, in order tomake the process and steps of the project clear. Next is to estimate the gas pipelinerenovation project. The estimation and the detailed budget of this project are veryimportant reference for the cost control. The last step is to control the cost of theproject by using the target cost management and the whole process of cost control.CC GAS should also establish the corresponding safeguard measures to assistin the implementation of the renovation project cost management plan. Firstly,construct the cost management organization to ensure the successful completion ofthe gas pipeline renovation project. Secondly, establish cost management process. Itmeans that every step in the renovation project has a standard to depend on. And itmakes the process not only suitable for this project, but also a reference for thefuture ones. Thirdly, improve the information system of cost control. Introducingcomputer systems to project cost management can ensure the accuracy of the projectcost data and improve the efficiency of cost accounting, cost analysis and costevaluation.更多还原