油气钻井作业成本动因实证研究

THE POSITIVE RESEARCH ON THE COST DRIVER OF DRILLING OIL-GAS WELL

以钻井作业为例,对我国石油、天然气生产行业运用作业成本法的可行性进行了分析,探讨了影响油气钻井作业成本的成本动因。在对油气钻井成本影响因素进行分析的基础上,针对油气钻井作业的过程提出三个假设:(1)不同的井型结构的钻井成本是不同的;(2)钻井作业成本与钻井进尺呈现一定的比例关系;(3)钻井作业成本与钻井周期呈现一定的比例关系。并运用统计分析方法建立回归模型,检验了这三个假设,经过不断的尝试选出油气钻井成本最优模型,以便用于油气钻井成本预测和计划管理。为石油企业的效益核算,企业的决策与控制提供了有价值的会计信息。

Oil and gas well drilling operation is taken as an example to analyze the feasibility of applying Activity-Based Cost to the petroleum and natural gas industry in China, probes into the cost driver of drilling cost of influencing the well drilling operation of oil-gas. On the basis of analyzing the drilling cost influence factors, three assumptions to the drilling operation process are proposed:(1) The drilling cost of different well type structure is different; (2) there is a certain proportionate relationship between the drilling cost and drilling penetration; (3) there is a certain proportionate relationship between drilling cost and the cycle of drilling. Authors use the analytical statistics method to set up regression model and examine these three assumptions , by the constant try, the optimal model of well drilling cost of oil gas is sort out for oil-gas drilling cost predicting and planned management, valuable accounting information is provided to the decisio-making and control of oil-gas enterprises.