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论文编号：	2744
作者编号：	2120082492
上传时间：	2010/11/27 11:15:32
中文题目：	中国海油公司采购成本控制的设计方案及实施研究
英文题目：	Cost-Control Plans and Implementation Research of CNOOC
指导老师：	李东进
中文关键字：	中国海油公司；采购成本控制；设计方案；实施
英文关键字：	CNOOC; Cost-Control; Plans; Implementation
中文摘要：	中文摘要 一直以来，世界各国对于不可再生资源的争夺可谓千方百计，尤其对于石油能源，更是倍加青睐。开发建设、深挖开采、提高采收等等，一系列的措施，一连串的深度挖掘和高速、全方位开采，致使石油储量正在逐步的减少。这种情况虽一方面有助于整个石油开发领域有“物以稀为贵”的利润的推高，但同时也面临着石油资源的日益枯竭的风险。国际各大石油公司为了使公司可持续性地滚动发展，在大力拓展中下游及附属业务之外的同时，对采购成本控制的也显得尤为迫切和重要。 受深度挖采及能源需求量持续增加的影响，石油开发建设的工业技术要求、人员素质、工机具准备、材料设施规格等也随之提高，随之而来的投入人力、物力和财力也在大幅度的提高，如何最大程度优化利用投资，如何在控制采购成本的基础上增加油田储采能力和生产能力，继而提高公司产值和利润，是向我们石油人提出的一个愈来愈严峻和现实的课题。中国海油公司近些年来，通过对历史因素和历史事件的分析和总结，积极向国际较为成功的一些大型石油公司学习和借鉴，自身积累了大量的成本控制经验，实施了一系列的改进措施，我们可以看到一个在这么短的时间内，正逐步的进步和成长，但他面临的国际国内形势仍然很复杂。 正是基于以上的国际国内影响因素，在回顾采购成本控制理论的基础之上，本文将深度剖析中国海油公司采购成本现状、存在问题以及内外因素分析，提出了一些具有可行性和可操作性的设计方案，比如利用赢得值理论去实施项目成本采购控制、供应商联盟的建立与新供应商引入等，并搜集整理大量现实素材作为设计方案的案例，进行这些设计方案的实施研究论证。本文从一定程度上阐明了在当今社会，采用一套科学的、系统的成本控制体系，对于提高公司尤其是对于资源不可再生发展形势愈来愈严峻的石油行业的企业利润和提升公司发展规模的重要性和必要性。 本文首先从采购成本控制的基础理论开始，概略性地分析了成本控制的理论依据和指导思想。包括采购成本的基本概念、全过程成本控制、全系统成本控制、成本节省、改善和成本避免的理念、项目成本控制中的挣值管理（赢得值理论）、基于价值链和供应链的成本控制等。接着分析了整个石油行业的行业现状和发展现状，就中国海油公司的采购成本现状，诸如采办流程、采办人员素质、信息系统完善、供应商素质和大环境影响下的内外制约因素，以及目前存在的诸如费用预算与实际情况脱节、信息资源未充分利用、与供应商建立合作伙伴联盟关系薄弱等问题进行详细剖析，与此同时，本文对产生这些阻碍的中国海油公司采购成本进一步向前发展的制约因素深入探究。最后，基于以上基础理论及存在问题，本文提出了一些建议性的设计方案和实施案例研究。 通过深入的剖析，本文认为中国海油公司在今后的成本控制中，应当着重从以下几个方面入手：抓好包括明确项目目标和工作范围、项目设计和建造实施阶段的各阶段成本控制；做好项目的变更管理，严格管控项目变更程序和审批权限的设置；要在公司及项目各层建立科学、系统和信息化的成本控制体系，利用赢得值理论加强成本控制和与之关联的进度控制；并抓好供应商联盟的统一战线，加强供应商的绩效考核与管理工作等。 接着，本文作者认为如果要想更好地进行采购成本控制，就必须要建立起一套完整的成本控制的组织体系，这也是使以上的设计方案得以实施的最关键的，也是最重要的一个部分。根据国有企业特点以及中国海油公司采购模式的具体情况，作者认为需要建立起由上到下、同层次之间相互制约协调的全过程和全系统的控制体系。海油公司总部的集团采办部、下属子公司的采办部门、分公司的采购部门，以及具体实施采购作业的项目团队和采办小组。同时，根据采办项目的重要性和采办规模，设立采办管理规定、相应的采办管理流程以及审批权限等，按照国家法律法规及公司业务特点，进行分级审批与管理。以规范公司的采办活动，规避成本及其他风险。 值得一提的是，本文作者在论文的开始，便提出“效益成本”的科学成本控制观念，提出公司的费用或成本管理活动应以成本效益观念作为主导思想，从“投入”与“产出”的对比和分析来看成本花销的合理性和必要性，即以最少的成本支出，来为公司获取最大的经济效益或使用价值。减少成本支出，并不意味着绝对意义的减少费用，最少成本概念指的是相对最少。也就是说，看我们增加的成本能给我们带来多大的益处，我们降低的成本会不会给我们带来其他方面的损失。如果原产品的现有功能的基础上新增加某一项功能，会使其市场占有率得到很大提高，那么，即便因为新增的功能会相应地增加一部分成本，只要这部分成本的增加能够提高其市场竞争力，最终为公司带来更大、更长远的经济效益，这种成本的增加就是符合我们前面所说的成本效益观念的，其实质就是在降低成本，减少支出，就是在进行一种最有效的，最具有科学意义的成本控制理念。 当然，加强中国海油公司的采购成本控制的方法还不限于本文论述的这些，而且受个人水平所限，所提及的设计方案未必完全可以采纳。作者希望通过本文的研究，可以对当今处在成本控制压力如此之大的石油工业领域在采购成本控制方面，提供一些改进的建议和有益的探索，以及具体可以实施的方案，相信也希望本文的这些设计方案的建议和实施案例的研究，能有助于中国海油公司提高采购成本控制能力，促使中国海油公司积极、稳健地茁壮成长，更大程度增加其在国际社会的竞争力和影响力。进一步推动中国海油阔步前进。 关键词：中国海油 采购成本 设计方案 实施
英文摘要：	Abstract All the countries in the world have been contesting the non-renewable energy resources by various ways; especially pay higher attention to the oil energy. But as a series of measures such as the deep development, exploration, recovery factor enhancement etc, the oil storage is less and less. This situation is good for the oil profit, but the energy decrease risk also is coming. So as to the sustainable development, with the mid & down-stream business being widen, almost all the international oil corporations are realizing that the cost control is more and more important. Influenced by the energy demand increasing, the technique requirement, labors rate, facilities and tools are higher and higher, following from that the labors cost, finance cost etc. are also being increased higher and higher as well. How to optimize and utilize the investment, how to make the cost control better, increase the production capability, and then increase the companies profits, in fact, we are facing the more and more serious problems regarding the above items. During the latest years, by the analysis and summary of historic factors and stories, CNOOC has been trying her best to learn the successful experiences from the other international Oil Corporations. So CNOOC has obtain so many Cost-Control experiences, implemented a series of improvement measures as well. CNOOC is growing up stronger and stronger, but in fact, the company also faces the serious and complex international and domestic environments. Based on the above international and domestic factors, reviewing the basic cost-control theories, this article will analyze the present situation, problems, and influence factors of CNOOC, suggest some plans, such as the earn value application, new contest-suppliers’ introduction etc., also including the real cases. The article states that, as to the profit enhancement and company development of one company, especially for the non-renewable resources companies, the scientific and applicable cost-control system is more and more important and necessary. Firstly, from the basic theory of the procurement cost control, the article briefly analyzes the cost control of the theoretical basis and guiding ideology. Including the purchase cost of the basic concepts, the overall process of cost control, system-wide cost control, cost savings, improved and cost to avoid the concept of project cost control earned value management (earned value), based on the value chain and supply chain cost control and so on. Then analyzes the status of the oil industry and development status of the industry, CNOOC status of procurement costs, such as the procurement process, procurement personnel quality, information systems, improve supplier quality and the environment under the influence of internal and external constraints, and the current cost control problems, such as differences from the actual situation, not make full use of information resources, partnerships with suppliers and other weak alliances to some venders, at the same time, the paper states the further reasons of the obstacles Finally, based on the above problems and basic theories, the paper suggests some recommendations of the design plan and implementation ways. Through in-depth analysis, this paper thinks that CNOOC should focus on the following aspects: good job, including a clear project objectives and scope of work, project design and implementation phase of the various stages of construction cost control; do good project change management and strict control procedure and project approval authority to change the settings; to all levels of the company and the project, to establish a scientific, systems, and information-based cost control system, the use of earned value and cost control and progress control associated ; and do a good job of alliance united team, to enhance vender’s performance assessment and management work. Then, the author thinks that if make the cost control better, it is necessary to establish a completed organization system of cost control, which is designed to be the most critical and most important section. According to the specific circumstances of the procurement mode of state-owned enterprises especially the CNOOC, the author thinks that from top to bottom, we need to build the control system with the level of coordination between the constraints of the whole process and system-wide control system, including CNOOC Group Headquarters Procurement Dept., a subsidiary of the procurement department, procurement department offices, and the specific implementation of the procurement operations of the project team and procurement team. Meanwhile, according to the importance of procurement and procurement-scale projects, the establishment of procurement regulations, and the corresponding acquisition management processes and approval limits, etc., in accordance with national laws and regulations and business characteristics, grading approval and management, so as to standardize the company's procurement activities, to avoid costs and other risks. It is worth mentioning that, in the beginning of the paper, the author proposed the scientific concept of "effective cost", the company's cost or the cost of proposed management activities should be based on the concept of cost-effectiveness of the dominant ideology, from the "input" and "outputs", look at the cost comparison and analysis of the reasonableness and necessity of spending, that costs the least to gain maximum economic benefit for the company or use value. Reduce costs, does not mean absolute reduction in costs, the minimum cost is a relative concept refers to a minimum. In other words, look at whether our cost increase will give us many benefits; we will reduce the cost to us other losses. If the original products based on the existing features of a particular feature added, will greatly increase its market share, then, even as new features will be part of a corresponding increase in cost, as long as this part of the cost increase to improve their market competitiveness, and ultimately for the company bigger and more long-term economic benefits, this cost increase is consistent with our previously mentioned concept of cost-effectiveness, its essence is to reduce costs, cut spending, is in progress one of the most effective, the most significant scientific concept of cost control. Of course, to strengthen CNOOC’s cost control is not limited to those discussed in this article, but limited by the individual level, the design plans referred may not be entirely accepted. The author hopes that through this study, in today's cost control can provide some useful suggestions for improvement and exploration to the oil industry in the procurement of cost control, as well as specific programs can be implemented. I believe that, through the design plan and implementation of the recommendations, can help CNOOC to increase the level of procurement cost control, to promote CNOOC a positive and steady growing, increase their competitiveness in the international community. Promote CNOOC stride stronger and stronger. Key Words: CNOOC; Cost control; Design plans; Implementation
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