As the service life of submarine pipelines increases, the abandonment of submarine pipelines will become a huge market. In order to provide complete technical support for the disposal of submarine pipelines, the decision-making process, key issues, and solutions for the disposal plan of submarine pipelines were introduced by combining the analysis of the disposal process of submarine pipelines with practical cases. This article establishes a standard framework for guiding disposal operations, dividing plan development into four stages: information collection, plan construction, plan comparison, and execution plan. It also elaborates on the work content and focus of each stage. On this basis, this article combines the case of submarine pipeline disposal to elaborate on the usage and impact of various disposal methods during the disposal process, and compares the characteristics of each method from multiple perspectives, in order to provide guidance and reference for specific projects.