油田企业投资成本一体化管理模式研究

Research on the Integrated Management of Investment and Cost of Oilfield Enterprises

近些年全球能源市场出现剧烈波动,一方面传统常规能源步入后成熟期,一方面替代能源的新兴勃发,以及日益增加的环保要求等,使得油田企业面临生存危机,如何减少成本,提高利润成为油田企业面临的第一难题。编制详细准确的预算是预测企业利润的重要手段,也是企业确定关键环节、提高利润的重要抓手。目前我国现行油田企业的预算编制采取投资成本双线管理的模式,并不能准确反映企业的全部预算,进而无法作为企业提高利润的依据文件。为此,通过分析现行管理模式的弊端和探讨投资成本的内在本质,提出投资成本一体化管理模式以提高预算的准确性和全面性。投资成本一体化管理模式与油田企业的油藏经营管理模式相适应,符合未来发展趋势,有助于企业利润的提高。

In recent years,the global energy market has experienced drastic fluctuations. As the traditional energy industry has entered a post-mature period,the emerging of alternative energy sources and the increasing environmental protection requirements have caused the oilfield enterprises to face a survival crisis. How to reduce costs and increase profits has become the first important problem for oilfield enterprises. Operating budgets is an important method of predicting enterprises’ profits,and it is also an important method for enterprises to find crucial points to increase profits. In China,most of the oilfield enterprises are using a two-line management of investment and cost,which does not accurately reflect the entire budget of the enterprise. Therefore,the budget is not able to help enterprise to increase profits. Through analyzing the drawbacks of the current management model and discussing the essence of investment and cost,it is suggested that the integrated management of investment and cost is more precise and comprehensive. The integrated management mode of investment cost is compatible with the management mode of reservoir management of oil field enterprises,which is in line with the future development trend and helps to increase the profit of enterprises.