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税前利润与效益储采比理论关系研究及应用

Theoretical study and application of the relationship between pre-tax profit and profitable RRP
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摘要 储采比是反映油田储采平衡关系的重要参数。从企业经营者角度出发,将技术储采比与经济效益结合,研究油田合理的储采比范围,从而指导油田开发生产。首次从经济的角度出发,建立了当期税前利润以及剩余生命周期内总税前利润与储采比的理论关系式。随着储采比增加,当期税前利润不断降低,总税前利润先增加再减小,即总税前利润存在一个峰值。在对理论关系公式研究基础上,提出了效益储采比的概念,当总税前利润等于0时对应的储采比为效益储采比上限;总税前利润达到最大值时对应的储采比为效益储采比下限。当实际生产储采比在效益储采比区间内时,油田开发有利润且越接近效益储采比下限利润值越高。效益储采比受证实已开发储量(PD)、油价、操作成本以及资产的影响。对其影响因素进行敏感性分析,可进一步明确不同油田在目前条件下效益增长的潜力点,通过提高开发水平、降低生产运行费用、合理调整储采结构、减少无效资产,促进油田未来良性发展。 The ratio of reserves-to-production(RRP)is a key parameter used in reflecting the balance relationship of remaining reserve and production rate.This paper combines the technical RRP and the economic benefits to conduct the reasonable RRP and guide oilfield development and production.For the first time from the economic point of view,the paper establishes the theoretical relationship between pre-tax profit in the current period,the total pre-tax profit in the remaining life cycle and RRP.With the increase of the RRP ratio,the pre-tax profit of the current period continues to decrease and the total pretax profit first increases and then decreases,namely,there is a peak of the total pre-tax profit.Moreover,on the basis of studying the formula of theoretical relation,the paper puts forward the concept of profitable RRP,that is,when the total pre-tax profit is equal to 0,the corresponding RRP is the upper limit of profitable RRP and when the total pre-tax profit reaches the maximum,the RRP is the lower limit of the profitable RRP.When the actual production RRP is within the profitable RRP range,the oilfield development has profit,and the closer to the profitable RRP,the higher the profit value is.The proved recoverable reserve,oil price,operating expense and assets all have the impact on profitable RRP.The sensitivity analysis of the influencing factors can further clarify the potential points of profit growth in different oilfields under the current conditions,and promote the healthy development of oilfields in the future by improving the development level,reducing production and operating costs,reasonably adjusting the storage and production structure,and reducing invalid assets.
作者 杨艳 徐太双 李培发 江海英 范光军 宫利忠 YANG Yan;XU Taishuang;LI Peifa;JIANG Haiying;FAN Guangjun;GONG Lizhong(Research Institute of Petroleum Exploration and Development,Jilin Oilfield Company Limited;FuYu Oil Plant,Jilin Oilfield Company Limited)
出处 《国际石油经济》 2019年第8期54-59,70,共7页 International Petroleum Economics
关键词 效益储采比 资产折旧折耗 财务损益 税前利润 敏感性分析 profitable reserves-to-production ratio assets depreciation and depletion profit and loss pre-tax revenue sensitivity analysis
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