作业成本法在石油勘探业的应用与评价

Application and Evaluation of Activity Based Costing in Petroleum Exploration Industry

应用作业成本法的理论和方法研究石油勘探作业的成本与效率问题 ,对勘探作业流程和作业成本存在的问题进行了深入的分析 ,并根据勘探作业标的成本 (油气储量成本 )的计算 ,对有效勘探成本进行了详尽的分析。同时对目前勘探作业成本和作业效率指标进行了评价。认为石油勘探作业成本与是否探明储量无关 ,也与勘探周期无关 ;每公里二维地震成本、每平方公里三维地震成本和每米进尺钻井成本是评价勘探作业效率的关键指标。最后以中石化ZX油田分公司为例 ,对勘探作业成本和勘探作业效率进行了测算和分析。

By applying the theory and method of Activity-Based Costing (ABC)to the study of cost and benefit of the activity of oil exploration,an in-depth analysis is made of the problems with exploration operating process and operating cost.In view of the calculation of the cost of explorational object (the cost of oil and gas reserves),a detailed analysis is made of the effective explorational cost.Meanwhile,an evaluation is made of the present indicators regarding exploration operating cost and benefit.It is argued that the activity cost of oil exploration has no relevance to whether the reserves are proved or not,or to exploration cycle.The key indicators for evaluating the benefit of explorational activity should include 2-D seismic cost per kilometer,3-D seismic cost per square kilometer,and drilling cost per meter in depth.Finally,taking Sinopec ZX Oilfield Branch Office for example,a calculation and analysis is made of the cost and benefit of explorational activity.