中外石油公司油气上游成本指标与成本变化对比分析

Upstream oil and gas cost indicators and changing costs:Chinese and foreign oil companies compared

对反映中外石油公司油气上游成本指标的两大类体系——油气阶段成本指标体系和油气完全成本指标体系,以及各体系下的成本指标构成进行了分析,归纳提出了各项成本指标的计算公式;根据BP、壳牌、雪佛龙和雷普索尔公司,以及中国石油和中国石化2002-2007年的年报数据,对这期间中外石油公司的年度单位成本、三年滑动平均成本和变动趋势进行了分析对比;指出了两大类成本指标体系的相互联系和各自存在的局限性,得到了一些规律性的认识和启示。

This paper analyzes two major systems intended to reflect cost indicators in upstream oil and gas at Chinese and foreign oil companies—the phase-based cost indicator system and the total cost indicator system—along with the makeup of cost indicators under each system.In conclusion,it proposes a formula for calculating each cost indicator.Using data from the annual reports of BP,Shell,Chevron,Repsol YPF,PetroChina and Sinopec for 2002-2007,the author performs a comparative analysis of annual unit costs,three-year sliding average costs,and changing trends for this period.