目前,我国已有几十个规模不同的炼油企业,在这些企业中,拥有三十几种不同类型的炼油生产装置。虽然各种炼油装置生产特点不同,但在同一成本计算期内,从装置所加工原料种类来看,大体可分为两种类型:一种是只加工一种原科油。如:常减压、热裂化、催化裂化、尿素脱蜡、丙烷脱沥青、铂重整等装置。另一种是加工两种或几种原料油。如:酮苹脱蜡、酚精制、自土精制、加氢精制等装置。对加工一种原料的炼油生产装置所发生的加工费,在计算产品成本时,我们首先将加工费与原材料费用相加,汇集总生产费用,再根据石油部统一制定的炼油装置技术系数,采用系数法分配费用,计算这类装置的产品成本。对加工两种以上原料的炼油生产装置所发生的加工费,在计算产品成本 At present, there are dozens of oil refineries of different sizes in our country. Among these enterprises, there are over 30 different types of oil refineries. Although the production characteristics of various refinery units are different, within the same cost calculation period, the types of raw materials processed by the unit can be broadly divided into two types: one is the processing of only one type of crude oil. Such as: atmospheric and vacuum, thermal cracking, catalytic cracking, urea dewaxing, propane deasphalting, platinum reforming and other devices. The other is to process two or more feedstocks. Such as: ketoprofen dewaxing, phenol refining, self-purification, hydrotreating and other devices. When calculating the product cost, we first add the processing fee and the raw material cost to collect the total production cost, and then use the technical parameters of the refinery unit unifiedly formulated by the Ministry of Petroleum to adopt the processing fee incurred by the refinery production unit processing a raw material. Coefficient method to allocate costs, calculate the cost of such devices product. For processing more than two kinds of raw materials, refining equipment processing costs incurred in the calculation of product costs