油气管道施工企业目标成本管理模式的探究与应用

Exploration and Application of Target Cost Management Model in Oil and Gas Pipeline Construction Enterprises

本文分析了油气管道施工企业目标成本管理的内容和意义,针对当前管道施工企业经营管理中普遍存在的问题,提出优化实施方案,通过强化对外分包管控、降低对外分包成本、优化项目物资采购、严控材料消耗成本、科学配置设备资源、降低设备外租外修费用、优化现场施工组织、多角度降低施工成本,对工程项目成本实施全面目标管理,提升企业经营管理水平。

This paper analyzes the oil and gas pipeline construction content and significance of enterprise target cost management, and in view of the current common problems in pipeline construction enterprise management, puts forward the optimization implementation scheme. Through en-hancing foreign subcontract controls, reducing foreign subcontract cost, optimizing the project material purchasing and controlling material consumption cost, scientifically configuring equip-ment resources, reducing the rent equipment repair costs, optimizing the construction organiza-tion, and reducing the construction cost from multi-angle, the overall target management of project cost is implemented to improve the level of enterprise operation and management.