【作者】 高晶；

【导师】 周文慧；

【作者基本信息】 华南理工大学 ， 工商管理（专业学位）， 2017， 硕士

【摘要】 A公司是中国最早从事石油化工建设的大型企业之一,能独立承担炼油、化工、化肥、化纤、橡胶、塑料、电厂、冶金、军工等大中型装置及配套工程的全部施工任务,具有化工石油工程施工总承包一级资质、国外工程承包资质证书、钢结构工程专业承包一级等资质。随着经济全球化的发展,石油化工行业的发展也越来越趋于国际化、市场化、多元化,全球化的金融危机,给A公司也带来了很大程度的冲击,使其面临“经济下行、需求萎缩、产能过剩、利润缩减”带来的严峻挑战。市场需求不旺盛,国内外对石油化工装置的投资减缓,导致施工企业为争夺有限的市场,竞相压低投标价格低价中标。在无法改变市场需求和竞争环境的大前提下,只有依靠研究如何降低企业成本来确保公司利润的提升。工程项目是A公司实现盈利的基本单元,公司项目实行项目经理负责制,项目经理经公司法人授权,对工程项目目标及项目施工生产、经营实施全权、全过程负责,只有项目盈利才能确保企业盈利。工程项目的成本组成主要由上交费用、管理费用及作业成本几部分组成;此外,工程项目的成本控制还具有预先规划性、投入复杂性、核算困难性、信息不对称性等特点。本论文旨在通过对炼化工程施工企业的成本组成、项目特点及相关管理流程的研究,找寻控制A公司工程项目成本的机会,以达到降本增效的目的。论文以A公司工程项目成本管理问题为切入点,阐述了整个炼化工程行业的成本控制面临的困境,论述了炼化工程施工企业成本控制的重要性,及解决成本管理问题的重要意义。然后,论文结合A公司的经营管理模式和成本分布情况,以储罐安装工程为模板,以储罐安装流程为主线,从人工费、材料费、机械费三个维度进行分析,寻找成本过高的原因所在,采取合理调配人员和机械、选用先进技术、优化材料采购及使用等手段,论证并选定成本控制的最优解决方案,使施工成本的降低取得明显效果,由此总结出一套施工项目成本控制的方法,对企业的成本控制具有现实意义,并对同行业的类似问题起到借鉴作用。更多还原

【Abstract】 A company is the one of the earliest large petrochemical construction enterprises in China.It can individually undertake the tasks of building such plants,in large and medium size,as oil refinery,petrochemical plant,chemical fertilizer plant,chemical fiber plant,rubber plant,plastic plant,power plant,metallurgical plant,militaryplantand so on.And it holds class I qualification certificate for contracting the construction of chemical & petroleum projects,certificate for contracting foreign construction project,also class I qualification certificate for contracting the steel structure project,etc.With the development of global economy,the developmentof petrochemical industry trends to internationalization,marketization,pluralismA company suffers a lot from the global financial crisis,facing severe challenges of slowing economy,market downturn,overcapacity and profit shrinkage.Because the shrinking demand of market,the investmentinpetrochemical plant is slowing down,both at home and abroad.In order to hold more market share,companies have to cut price to win the biding.In these unchangeable circumstances,the only way to ensure a rising profit is the research of reducing production costs.To contract projects is the basic way to make profit for A company.Project Manager Responsibility System carried out by the company,all the project managers need to be authorized by juridical person.The manager is responsible for the total process of project goals,project construction and project management.Only to make a profit by projects can the company achieve profit.The project cost consists of pay fees,management expenses and activity-based cost.Planning beforehand,complication of input,difficultyofcostaccounting and asymmetry of information characterize the cost controlling of engineering project.The aim of the paper is to find a way to control the construction cost of A company so that the company can make a profit,which through the study of the cost constitution of petrochemical engineering construction enterprises,project characteristics and some related process of management.From the point of project costing management of A company,the paper elaborates the difficulties of cost control in the refinery chemical engineering industry,discourses the importance of cost control for refinery chemical engineering construction enterprises,and the significance to solution of cost control.Taking the storage tank installation as template,and the installation process as main line,the paper incorporates management model and cost distribution situation of A company,analyzes from the cost of labor,materials expense,and machinery expense,and looks for the reason of high cost.The construction cost control achieved remarkable result by finding the reason of high cost,allocating personnel and machinery,using advanced technology,and optimizing the material purchase and use.It summarized one set of method on construction project cost control that has practical significance to enterprises.Meantime,it’s used for reference in the same industry who had similar problems.更多还原