油气操作成本动因分类方法研究  

CLASSIFICATION METHODS ON COST-DRIVEN FACTORS OF OIL AND GAS OPERATING COST

作　　者：李秀生[1] 王灵碧[1] 

机构地区：[1]中国石油大学

出　　处：《天然气工业》2008年第1期146-148,共3页Natural Gas Industry

摘　　要：油气操作成本是油气生产状况的直接体现。油气操作成本传统的分类方法是按财务成本核算要素进行分类,弊端是只注重投产后的成本管理,难以将成本准确分配到各生产单元,不能清晰表明产品生产过程中的资源消耗,较难落实各项工序和作业的成本责任,不利于资源节约,不利于企业生产经营全过程的责任控制和建立有效的激励与约束机制。研究运用成本动因分析方法对其构成进行科学分类,有助于合理分析油气生产成本产生的原因,对有效控制生产成本有重要的现实意义。成本动因可分为战术层面的作业成本动因和战略层面的战略成本动因。运用前者进行成本分类和管理的核心是找出成本与作业之间的联系,有助于成本的全过程控制;运用战略成本动因的核心是找出影响油气生产本质的、长期的因素,为企业长期战略成本管理提供决策依据。Oil and gas operating cost is the direct embodiment of oil and gas production condition.Traditional operating cost classification is made according to financial cost accounting elements.The disadvantages of this method involves making the managerial authority only cares for cost management after production,not easy to assign costs to various product units correspondingly,and difficult to reflect how the amount of resources used in the production and how distinctive cost liability was at each working procedure.This is unfavorable to resources saving,liability controlling in the whole production process,and the effective establishment of controlling and stimulating mechanism.This paper carried out a study on cost driven factors and applied it to analyze cost composition scientifically,which had a significant meaning for production cost controlling.Cost-driven factors included operating costs by practical tactics and those by speculative strategies.The essence of the former was to find the connection between costs and operations thus to control the costs in the whole process;the latter was to discover substantial and long-term impacts on operation costs in order to provide references for decision-makers in the long term.

关 键 词：石油 天然气 生产 操作费用 成本核算 分类 方法 

分 类 号：TE322[石油与天然气工程—油气田开发工程]