摘要
成本管理是当前油田生产企业精细化管理的必由之路,降低成本支出、提高效益是企业长期发展的关键。针对延长油田生产实际,引入以单井为最小经营单元的投入产出分析,通过规范成本科目、建立节点成本静态对应关系,明确成本核算路径及原则,将多维油田经营成本数据核算单井,建立了单井效益模型,促进了技术管理和财务管理的双向融合,为油田企业寻求成本管控、提质增效提供了方向,推动了国有资产增值保值。
Cost management is the only way for the refined management of oilfield production enterprises.Reducing cost expenditure and improving efficiency is the key to the long-term development of enterprises.In view of the actual production of Yanchang Oilfield,an input-output analysis with a single well as the smallest operating unit is introduced.By standardizing cost subjects,establishing a static corresponding relationship between node costs,and clarifying cost accounting paths and principles,the multi-dimensional oilfield operating cost data is calculated for a single well and established.The single-well benefit model was developed,which promoted the two-way integration of technical management and financial management,provided a direction for oilfield companies to seek cost control,improve quality and efficiency,and promoted the appreciation and preservation of state-owned assets.
作者
常燕
周雪
汪立
CHANG Yan;ZHOU Xue;WANG Li(Financial Assets Department of Yanchang Oilfield Co.,Ltd.,Yan'an 717500,China;Zhidan Oil Production Plant,Yanchang Oilfield Co.,Ltd.,Yan'an 717500,China)
出处
《价值工程》
2022年第22期51-53,共3页
Value Engineering
关键词
效益评价
单井
成本核算
benefit evaluation
single well
cost accounting