石油工程企业存货管理“堵点”探析——以中国石油P工程公司为例  

Analysis of inventory management“blocking point”of petroleum engineering enterprises——Taking engineering company P of CNPC as an example

作　　者：李嘉 LI Jia(CNPC Finance Deparment)

机构地区：[1]中国石油天然气集团有限公司财务部

出　　处：《国际石油经济》2024年第11期100-105,共6页International Petroleum Economics

摘　　要：石油工程企业垫资施工,以及施工合同执行过程中的各种因素,导致施工企业“两金”(应收账款与存货)规模居高不下。国资委要求中央企业“两金”增幅需要低于营业收入增幅。对比中国石油P公司与中石化炼化工程(SEG)、海油工程、中国化学工程、中国铁建、中国能建的相关数据,中国石油P公司的存货问题较为明显。以账龄为分析方法,以合同履约成本为分析对象,分析中国石油P公司的国内外工程项目,既有合同履约成本得到有序结转的项目,也有质量争议“堵点”、不可抗力“堵点”、补充协议“堵点”、诉讼“堵点”、投资计划“堵点”项目。针对不同类型的“堵点”项目,应分别在“事前”“事中”“事后”加强管理。Various factors in the process of advance payments in construction by petroleum engineering enterprises and in the implementation of construction contracts have led to the high level of accounts receivable and inventories of construction enterprises.SASAC requires centralized enterprises to keep the increase of accounts receivable and inventories below the increase in operating income.Comparing the data of Company P of CNPC and SINOPEC Refining&Chemical Engineering(SEG),Offshore Oil Engineering Co.,Ltd.,China National Chemical Engineering Group Corporation Ltd.,China Railway Construction Corporation Limited,and China Energy Engineering Corporation Limited,it is clear that it has inventory management problems.Taking account receivable age as the analytical method and contract performance cost as the analytical object and finds that there are both projects with orderly carry-over of contract performance cost,as well as projects with“blocking points”of quality disputes,force majeure,supplementary agreements,litigation,and investment plans.For different types of these projects,management should be strengthened“ex-ante,concurrent,and ex post facto”,respectively.

关 键 词：石油工程建设 工程存货管理 合同履约成本 

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