摘要
Abstract
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Key words
petroleum engineering construction/engineering inventory management/contract performance cost分类
管理科学
