从物资采购角度浅析工程项目的传统成本管理和责任成本管理差异
Discussion on Discrepancy between Traditional Cost Management and Responsibility Cost Management from Viewpoint of Material Procurement
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- DOI:
- 作者:
- 杜占辉, 张国林, 徐金生
DU Zhan-hui, ZHANG Guo-lin, XU Jin-sheng
- 作者单位:
- 中油管道物资装备公司
China Petroleum Pipeline Material and Equipment Corporation,Langfang 065000,China
- 关键词:
- 管道工程;物资采购;成本管理
pipeline engineering;material procurement;cost management
- 摘要:
- 兰银输气管道工程采用PMT+PMC+EPC管理模式,采购成本控制关系到EPC管道工程总承包整体效益,传统的成本管理模式和责任成本管理模式在该项目中交织运用。文章介绍了传统成本管理的特点、存在的问题以及责任成本管理的优点,对兰银管道项目成本管理的具体情况进行了分析。
In PMT + PMC + EPC management mode of Lan-Yin Gas Transmission Pipeline Project, procurement cost control is related to the overall benefits of EPC general contract. The traditional cost management mode and the responsibility cost management mode were carried out in interlacement in this project. The characteristics and existing problems of the traditional management mode and the advantages of the responsibility cost management mode are respectively summarized in this paper, and the concrete responsibility cost management for Lan-Yin Gas Transmission Pipeline Project is illustrated.2009,S2(S2): 67-69 收稿日期：2009-8-1分类号：F270.3作者简介：杜占辉(1971-)，男，黑龙江五常人，工程师，1996 年毕业于承德石油高等专科学校，从事管道工程项目物资采购管理工作