在世界经济飞速发展的过程中，各国对能源的需求也逐步增加，石油及天然气依然 占据着大部分能源市场。对于石油及天然气的储运，长输管道凭借其众多优势，使其在 各种运输工具中尤为重要。长输管道施工战线长，物资、人员、设备等需求量巨大，成 本居高不下，严重影响了企业利润。GD公司作为长输管道施工公司，也一直面临着成 本高、利润薄的现象，其成本控制在提高公司利润空间方面有着重大的意义。 本文首先进行研究背景与意义的分析和国内外文献的综述，其次对成本控制理论和 长输管道行业进行了概述，同时分析长输管道成本构成及其影响因素。基于成本控制理 论基础，对GD公司长输管道成本控制现状进行了分析，发现GD公司存在着计件工资 方案不合理、材料成本控制不严、租价租赁情况严重、分包结算价款偏高等问题，之后 进一步挖掘问题成因。基于问题成因，提出改善思路和相对应的改进措施，比如：调整 原有计件工资方案；加强采办人员成本控制意识培养；构建市场价格信息库平台；加强 租赁合同签约审查及实地检查；建立分包商分级评定制度；完善分包事前事中事后控制 等。进而控制每一部分的成本，降低长输管道项目的整体成本。 通过对GD公司的成本控制进行改进，将会使得GD公司的成本得到进一步控制， 整体降低施工成本，提升利润空间。这些改进措施在长输管道行业其他公司也具有一定 参考价值。虽说本篇论文是以GD公司为背景，但对长输管道行业也具有一定的参考意 义。 关键词：长输管道；成本控制；施工项目成本 GD公司长输管道成本控制研究 II TheResearchofGDCompanyForTheCostControlofLong-distance Pipeline Abstract Withtherapiddevelopmentoftheworldeconomy,thedemandforenergyisalso increasing,andoilandnaturalgasstilloccupymostoftheenergymarket.Forthestorageand transportationofoilandnaturalgas,long-distancepipelineisparticularlyimportantinvarious meansoftransportationduetoitsmanyadvantages.Long-distancepipelineconstructionhasa longfront,hugedemandformaterials,personnelsandequipments,andhighcost,which seriouslyaffecttheprofitsofenterprises.GDcompany,asalong-distancepipeline constructioncompany,hasbeenfacingthesituationofhighcostandthinprofit.Itscost controlhasgreatsignificanceinimprovingthecompany'sprofitspace. Firstly,thispaperanalyzestheresearchbackgroundandsignificance,summarizesthe literatureathomeandabroad,andthensummarizesthecostcontroltheoryandthe long-distancepipelineindustry.Atthesametime,itanalyzesthecoststructureandits influencingfactorsofthelong-distancepipeline.Basedonthetheoryofcostcontrol,this paperanalyzesthecurrentsituationofcostcontroloflong-distancepipelineinGDcompany, anditisfoundthatGDcompanyhassomeproblems,suchasunreasonablepieceworkwage plan,laxcontrolofmaterialcost,seriousrentalsituation,highsubcontractingsettlementprice, etc.Afterthat,wewillfurtherexplorethecausesoftheproblems.Basedonthecausesofthe problems,improvementideasandcorrespondingimprovementmeasuresareputforward, suchas:adjustingtheoriginalpieceratewagescheme;strengtheningthetrainingofcost controlawarenessofprocurementpersonnel;buildingthemarketpriceinformationdatabase platform;strengtheningtheleasecontractsigningreviewandfieldinspection;establishingthe subcontractorgradingevaluationsystem;improvingthecontrolofsubcontractorsinadvance andaftertheevent,etc.Thencontrolthecostofeachpartandreducetheoverallcostofthe long-distancepipelineproject. ByimprovingthecostcontrolofGDcompany,thecostofGDcompanywillbefurther controlled,theoverallconstructioncostwillbereduced,andtheprofitspacewillbeimproved. AlthoughthispaperisbasedonthebackgroundofGDCompany,italsohascertainreference significanceforthelong-distancepipelineindustry. KeyWords：Long-distancePipeline;CostControl;ConstructionProjectCost 大连理工大学专业学位硕士学位论文 III 目录 摘要.............................................................................................................................I Abstract..............................................................................................................................II 1绪论...............................................................................................................................1 1.1研究背景及意义................................................................................................1 1.2国内外文献综述................................................................................................2 1.2.1国外文献综述.........................................................................................2 1.2.2国内文献综述.........................................................................................2 1.3本文研究思路及方法........................................................................................4 1.3.1研究思路.................................................................................................4 1.3.2主要研究方法.........................................................................................6 2理论基础.......................................................................................................................7 2.1成本控制理论概述............................................................................................7 2.1.1成本控制的原则.....................................................................................7 2.1.2成本控制的方法.....................................................................................8 2.2长输管道行业概述及成本构成........................................................................9 2.2.1长输管道行业概述.................................................................................9 2.2.2长输管道行业特点...............................................................................10 2.2.3长输管道成本构成...............................................................................10 2.2.4长输管道成本影响因素.......................................................................11 3GD公司长输管道成本控制现状及问题分析..........................................................13 3.1GD公司简介...................................................................................................13 3.2GD公司长输管道成本构成及现状...............................................................14 3.2.1GD公司长输管道成本构成分类........................................................14 3.2.2GD公司长输管道成本控制现状........................................................15 3.2.3GD公司长输管道成本控制方法........................................................20 3.3GD公司长输管道成本控制存在的问题.......................................................21 3.3.1计件工资方案不合理...........................................................................21 3.3.2材料成本控制不严...............................................................................22 3.3.3虚假租赁情况严重...............................................................................23 3.3.4分包结算价款偏高...............................................................................23 3.4GD公司长输管道成本超支问题成因...........................................................24 GD公司长输管道成本控制研究 IV 3.4.1计件工资法“失灵”导致“额外”成本....................................................24 3.4.2采办人员成本控制意识薄弱...............................................................25 3.4.3租赁监管不严导致租赁成本虚高.......................................................28 3.4.4分包管控不严导致分包成本重复.......................................................29 4GD公司长输管道成本控制改进措施......................................................................32 4.1GD公司成本控制改善思路...........................................................................32 4.1.1基于成本占比较高部分进行改善.......................................................32 4.1.2基于可控成本部分进行改善...............................................................33 4.1.3基于其他方面进行改善.......................................................................36 4.2减少人工“额外”成本......................................................................................37 4.2.1调整“原计件工资方案”.......................................................................37 4.2.2组织有效的施工计划...........................................................................38 4.3降低