海外油气项目成本回收的问题及对策  

Cost recovery problems and countermeasures in overseas oil and gas projects

作　　者：雍斌[1] 

机构地区：[1]中国石化集团国际石油勘探开发有限公司

出　　处：《国际石油经济》2010年第12期36-39,共4页International Petroleum Economics

摘　　要：成本回收是执行产品分成合同、衡量项目效益的关键点。承包商希望百分之百地回收成本,但资源国政府对成本的审核越来越严格,成本问题逐渐成为海外油气项目合作中的焦点。当前,海外油气项目成本回收面临资源国严格控制油气项目成本,承包商未能透彻解读或较好地遵循合同相关条款,或者承包商没有完成本地化份额等问题。为提高项目成本回收率,建议承包商超前计划、早做准备,避免因临时行为而导致的成本不可回收;悉心研读并正确理解合同条款;建立和完善业务流程,并保证其符合成本回收的要求;强化全员成本回收意识;重视成本回收的过程管理和交流沟通。Cost recovery is the one of most important clauses in the ideal concession contract and production sharing agreement.Cost recovery also becomes the crucial issue in executing a contract and evaluating the economic benefits.The contractor tries its best to get 100% cost recovery,while the host country’s government very strictly reviews and audits the costs incurred by the contractor.The main problems and challenges faced in cost recovery in the oil and gas industry include:strict control of cost items by the host-country government and the contractor’s failure to fully understand the contract and to honor the contract’s quality and localization requirements.To increase the rate of cost recovery the contractor should prepare a budget on the basis of more accurate forecasts to avoid unrecoverable costs, study the cost audit and analyze the detailed reasons for rejecting items for recovery,improve management of the initial phase of contracting and procurement,ensure procedures and performance comply with requirements of the contract,improve staff sensitivity to cost recovery, and pay closer attend to management of processing and communication.

关 键 词：海外 油气项目 产品分成合同 成本回收 问题 对策 

分 类 号：F426.22[经济管理—产业经济]