- I- 摘要 QH 燃气公司的主要业务是城市燃气施工和运营，为响应国家绿色发展号召，发 展城市燃气项目便成了重要项目，目前城市管网工程主管线已基本建成，规划中的 几条大型管网通道受整体经济形势影响，投资放缓，城市内燃气管网建设市场日渐 趋于饱和，在此市场环境中，减支增效、降低工程成本对于 QH 燃气公司维护经济 利润是十分必要的手段。 首先，本文介绍了相关的背景知识和研究意义，在对国内外相关的成本控制理 论分析探讨的基础上，找到了适合 QH 燃气公司工程成本控制方案研究中采用的原 理和技巧，给予成本控制方案设计上的理论参考和借鉴。 其次，结合 QH 燃气公司成本控制的现状，指出了目前在成本控制方面存在的 各方面问题，利用成本控制方法的理论分析 QH 燃气公司成本控制的必要性，给予 成本控制方案设计实践上的参考。 再次，根据目前 QH 燃气公司工程成本控制的状况，基于成本偏差法、挣值法 等要领设计 QH 燃气公司工程成本控制方案，搭建出成本控制方法流程，并结合实 际项目进行应用分析，同时探讨在实施过程中可预见性的问题和处理方法。 最后，为了保障成本控制方案的正常运行，针对成本控制中的主要环节给出了 一些具体有实效、可造作的对策，以确保成本控制方案能够有效的实施。 本文力图通过对成本控制理论的学习和理解，对 QH 燃气公司工程成本控制环 节进行分析，通过引入挣值法和工作结构分解等成本控制方法，结合公司实际设计 制定成本控制方案，并根据公司实际情况制定保障措施，旨在能够指导 QH 燃气公 司实现成本控制。 关键词，燃气施工工程；成本控制；工作结构分解(WBS)；挣值法(EVM)燕山大学管理学硕士学位论文 - II- Abstract The main business of QH Gas Company is the construction and operation of urban gas. In response to the call of national green development, the development of urban gas projects has become an important project. At present, the main line of urban pipeline network project has been basically completed. Several large pipeline network passages in the planning are affected by the overall economic situation, investment is slowing down, and the construction market of urban internal combustion gas network is gradually saturated. In this market environment, Reducing expenditure and increasing efficiency and reducing project cost are very necessary means for QH Gas Company to maintain economic profits. Firstly, this paper introduces the relevant background knowledge and research significance. Based on the analysis and discussion of cost control theory at home and abroad, it finds out the principles and techniques suitable for QH Gas Company A project cost control scheme design, and provides theoretical reference and reference for cost control scheme design. Secondly, according to the current situation of cost control in QH Gas Company, this paper points out the existing problems in cost control, and uses the theory of cost control method to analyze the necessity of cost control in QH Gas Company, which provides a reference for the design and practice of cost control scheme. Thirdly, according to the current situation of project cost control of QH Gas Company, based on cost deviation method, earned value method and other methods, the cost control scheme design of project A of QH Gas Company is made, the cost control method flow is built, and the application analysis is carried out in combination with the actual project, at the same time, the possible encounters in the application process are discussed. Problems and solutions. Finally, in order to ensure the normal operation of the cost control scheme, some concrete effective and constructive countermeasures are given for the main links of the cost control to ensure the effective implementation of the cost control scheme.Abstract - III- Through the study and understanding of cost control theory, this paper tries to analyze the cost control links of QH Gas Company. By introducing cost control methods such as earned value method and work structure decomposition, this paper designs cost control scheme according to the actual situation of the company, and formulates safeguard measures in order to guide QH Gas Company to realize cost control. Keywords: Gas construction project ; Cost control ; WBS ; EVM目 录 - V- 目 录 摘要...............................................................................................................................I ABSTRACT .....................................................................................................................II 第 1 章 绪 论...................................................................................................................1 1.1 研究背景及研究意义.............................................................................................1 1.1.1 研究背景 .........................................................................................................1 1.1.2 研究意义 .........................................................................................................2 1.2 国内外研究现状.....................................................................................................3 1.2.1 国外研究现状 .................................................................................................3 1.2.2 国内研究现状 .................................................................................................4 1.2.3 国内外研究现状评述 .....................................................................................6 1.3 研究内容和研究方法.............................................................................................6 1.3.1 研究内容 .........................................................................................................6 1.3.2 研究方法 .........................................................................................................8 第 2 章 相关理论与方法.................................................................................................9 2.1 工程成本控制基础理论.........................................................................................9 2.1.1 工程成本控制的概念 .....................................................................................9 2.1.2 工程成本控制的原则 .....................................................................................9 2.2 燃气工程成本控制方法.......................................................................................10 2.2.1 成本预算法 ...................................................................................................10 2.2.2 责任成本法 ...................................................................................................10 2.2.3 成本偏差法 ...................................................................................................11 2.2.4 挣值法 ...........................................................................................................11 2.3 工作分解结构.......................................................................................................13 2.4 本章小结 ..............................................................................................................14 第 3 章 QH 燃气公司工程成本控制现状和问题........................................................15 3.1 QH 燃气公司情况简介 ........................................................................................15 3.2 燃气工程成本控制构成特点和影响因素...........................................................15 3.2.1 燃气工程成本构成和特点 ...........................................................................15 3.2.2 燃气工程成本影响因素 ...............................................................................16 3.3 QH 燃气公司成本控制情况................................................................................16 3.4 现行成本控制存在的问题和分析.......................................................................17 3.4.1 现行成本控制的问题 ...................................................................................17燕山大学管理学硕士学位论文 - VI- 3.4.2 问题分析 .......................................................................................................18 3.5 成本控制方案在 QH 燃气公司中应用的重要性 ...............................................19 3.5 本章小结................................