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1、论文题目： M燃气公司燃气工程成本控制及其对策研究专 业：工商管理学员姓名：史苏伟 学员签名： 导师姓名：杨 屹 教授 导师签名： 摘 要M燃气公司自成立以来，由于市场规模的扩大，燃气管网铺设和覆盖范围越来越大，燃气工程建设投入的力度也越来越大。控制好M燃气公司燃气工程成本不但可以减少企业燃气工程建设投资，而且可以降低固定资产折旧等后期运营成本。近年来，M燃气公司将燃气工程成本控制工作的高效开展看作是提升企业核心实力的必要保障，并且在不断探索成本控制的方法和路径。本文分别从工程进度、工程质量等不同角度，从物资供应、施工管理等不同环节，对M燃气公司燃气工程项目成本控制过程中存在问题的进行分析和研
2、究，结合工程建设实际提出对策和建议。在研究中，务求统筹兼顾，使M燃气公司燃气工程成本控制工作与企业管理体系、工程项目管理机制有效匹配，目的是力求对企业整体管理水平的提升和经济效益的提高产生有益的促进作用。本文以M燃气公司燃气工程项目成本控制作为分析对象，以本公司燃气工程为实例，运用挣值理论和全过程动态控制的方法，分析了燃气工程成本控制中存在的具体问题及其成因，并提出相应的解决对策和建议。研究认为，M燃气公司在成本控制中采用较为传统的管理办法，存在如下问题：工程项目管理程序不严谨，缺乏科学性；在工程进展过程中缺少成本动态控制，事后分析仅局限于从财务角度的分析，且工程建设考核缺失；工程物资供应和工
3、程现场管理不善；工程管理费用控制不严，在工程总成本中占比过大等。针对这些问题，提出了加强工程项目组织建设、强化流程管理、运用挣值理论进行成本动态控制、加强工程物资管理和间接费用的控制等改进措施和建议。研究结果表明，第一，M燃气公司运用挣值理论对燃气工程成本进行动态控制是卓有成效的一种方法，可以及时发现工程建设过程中的成本偏差并且及时采取措施防止成本偏差扩大化；第二，燃气工程成本控制是全过程的控制，不能只重视施工过程的控制，而是从规划和设计阶段开始一直持续到完工后的验收、工程结算和决算阶段；第三，要避免成本控制工作的前紧后松，就要完善成本控制考核机制，坚持权、责、利相结合。 【关 键 词】成本管
4、理 成本控制 燃气工程 M燃气公司【论文类型】应用研究Title: Research on the cost control and Countermeasures of gas project of M Gas Co.Major: Master of Business AdministrationStudent:Shi Suwei Signature: Supervisor:Prof. Yang Yi Signature: AbstractM Gas Co since its inception, due to the expansion of the market scale, gas p
5、ipe network laying and coverage of more and more large, gas engineering construction investment is also getting bigger and bigger. As M Gas Co, control of gas engineering costs for the company is of great significance, not only can reduce the engineering construction investment, but also can reduce
6、the fixed assets depreciation and other operating costs. In recent years, M Gas Co will be gas engineering cost control work of efficient development as a necessary guarantee to enhance the core strength of the enterprise, and constantly explore ways and means of cost control. This paper from the pr
7、oject schedule, engineering safety, engineering expenditure and project quality level of M Gas Co gas project in the process of cost control problems are analyzed and studied, combined with the actual construction considerations, to ensure effective, effective co-ordination of Gas Co M project cost
8、supervision and supervision mechanism of enterprises, and strive to have a huge role in promoting to improve the overall management level of enterprises and economic benefits.This article takes M Gas Co gas engineering project cost control as the research object, to the companys gas project as an ex
9、ample, the use of earned value theory and method of dynamic control of the entire process, analyzes the specific problems of cost control in gas engineering and its causes, and put forward the corresponding counter measures and suggestions. The research shows that the use of more traditional M Gas C
10、o the management in the cost control, the following problems: project management procedures are not strict, lack of scientific; the lack of dynamic cost control during the construction progress, after the analysis is confined to the analysis from the perspective of finance, and the lack of assessmen
11、t of construction project material supply and construction site; management; project management cost control strictly, the large proportion in the total cost of the project. To solve these problems, put forward to strengthen the construction of the project organization, strengthening process managem
12、ent, the use of earned The value theory of dynamic cost control, strengthen the engineering material management and indirect cost control measures and suggestions. The research results show that, first, M Gas Co using the earned value theory for dynamic control of gas engineering cost is a very frui
13、tful, can discover the cost deviation in the process of engineering construction and take timely measures to prevent the cost the deviation is too large; second, the gas project cost control is the control of the entire process, not only pay attention to the control of the construction process, but
14、from the planning and design stage until after the completion of the project acceptance, settlement and final stage; third, improve cost control and evaluation mechanism, adhere to the right, responsibility, benefit combination, avoid the former tight cost control loose.【Key words】cost management co
15、st control gas engineering M Gas Co【Paper type】Applied Researc目 录1 绪 论11.1 研究背景11.2 研究目的与意义11.2.1 研究目的11.2.2 研究意义21.3 基本思路和框架结构31.3.1 研究思路31.3.2 论文结构31.4 研究方法41.4.1 规范研究和实证分析结合41.4.2 分析归纳法41.5 研究框架图42理论基础及文献综述62.1 项目成本控制的理论基础62.1.1 项目成本控制的概念62.1.2 项目成本控制的重要性62.1.3 项目成本控制的原则72.1.4 项目成本控制在项目成本管理中的地位82.2 挣值管理理论82.2.1 挣值管理原理92.2.2 挣值管理的指标体系102.2.3 项目工作分解结构112.3 文献综述142.3.1 国外研究现状142.3.2 国内研究现状153 M燃气公司燃气工程项目成本控制现状及存在问题分析173.1 M燃气公司燃气工程项目基本情况介绍173.1.1 M燃气公司燃气工程项目背景173.1.2 M燃气公司燃气工程项目工艺流程及主要设备介绍173.2 M燃气
