| Since 1958, pipeline has become an important means of transport, inferior only to road transport, rail transport, water transport, especially for flammable, explosive, dangerous goods using pipelines to transport a large number of cost savings, reduce transportation pollution. At present, the 12th five-year plan welcomes a peak of pipeline construction. The state has tentatively set the building plan for the pipeline transportation through the east and west artery. As the main force in pipeline construction, the Pipeline Council took over 70% of the pipeline construction tasks. The current pipeline construction mainly uses EPC contracting model, providing integrated services of design, procurement and construction to the client. The pipeline construction general contractor has undertaken a major project risks. The costs directly affects the profit and loss of the project. According to historical data, materials, equipment procurement costs have accounted for about 60% of the total project cost. The logistics cost is also known as "third-party source of profit" to reduce the cost of acquisition logistics pipeline construction projects has become an important space to save costs. Traditional pipeline project procurement budget has many problems, such as unrefined procurement cost management, difficult cost control, the lack of cost driver analysis, the lack of process analysis of cost and cost of continuous improvement. A direct result of purchasing the above problems there is a big difference between budgeted and actual impact of the project decision-making.This essay referred to the operating cost management ((Activity-Based Costing, referred to as ABC), as a basis for the introduction of operating budget law ABP / B (Activity-Based Planning and Budgeting), and applied to long-distance pipeline project procurement budget. Through the project procurement process reengineering and operations segments, each operating unit can determine the cost and resource consumption, identify the motives affect the operating costs, the estimated cost and actual cost comparison analysis, performance evaluation to strengthen the budget so as to promote the budget target continuous improvement, to make it fit with the strategic objectives.The first chapter describes the background and goals of the essay and significance of research ideas and research methods, while more recent studies, relevant literature data are reviewed, from the general overview of the article topic.The second chapter describes the budget development process as the introduction of operating budgets, and the operating budget for the theory are reviewed.The third chapter introduces the basic system operating budget: including implementation steps and conditions, the budget cost motivation analysis and budget evaluation system. The fourth chapter describes the necessity and feasibility analysis of the construction project budget management operations.Chapter five describes the function of operating budget in the pipeline construction project procurement operations. According to the supply value chain analysis, the cost of procurement is divided into value-added items and non-value-added projects. Value-added project is conducted mainly through the improvement of logistics systems, reducing procurement costs and improving transport management, improving the efficiency of material flow, logistics enhance the efficiency of transit stations and other measures to improve the efficiency and effectiveness, cost savings; procurement of non-value-added projects is conducted mainly through reducing non-value added processes linking to minimize non-value-added projects, reducing non-value-added projects in the proportion of the total cost.Chapter Six Case Study - through actual case studies of domestic and international projects, the author successfully applied the operating budget into the pipeline project procurement budget, providing important reference value to the promotion of operating budget for the pipeline construction project. |
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