油田企业存量成本单井效益评价方法及“三比”应用

Evaluation Method of Single Well Benefit for Stock Cost of Oilfield Enterprises and Application of“three ratios”

根据集团“花最少的钱,产更多的油”的相关工作要求,延长油田股份有限公司财务部转变工作方式,创新工作方法,在志丹采油厂开展存量成本效益评价,将评价对象细化至最小经营单元,即单井的“投入-产出”分析。根据生产实际,建立了单一成本科目与产量之间的归集路径和归集方法,用来回答采油厂16000口油井和200万吨产量中哪些挣钱、哪些不挣钱的问题,并以效益评价结果为基础,通过高耗油井挖潜增效,实现“无效变有效”。

According to the relevant work requirements of the group to“spend the least money and produce more oil”,the Finance Department of Yanchang Oilfield Co.,Ltd.changed its working methods and innovated working methods.The stock cost-benefit evaluation was carried out in Zhidan Oil Production Plant,and the evaluation object was refined to the smallest operating unit,that is,the“input-output”analysis of a single well.According to the actual production,the collection path and collection method between single cost account and output are established.It is used to answer the question of which of the 16,000 oil wells and more than 2 million tons of production in the oil production plant makes money and which does not make money.And based on the results of the benefit evaluation,through the use of high oil consumption wells to tap the potential and increase efficiency,to achieve“ineffective to effective”.