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目前,我国多数采油企业井下作业成本管理仍然是一种粗放式的管理模式,即作业成本中的材料消耗,完全由作业大队根据月末库存的变化来确定,而井下作业成本消耗中的人工费用,则根据各作业小队上报的工人工资进行核算。显然,这种成本核算模式不能提供单井成本信息,不利于单井成本的控制与考评。随着石油企业体制改革及信息网络的普及,井下作业成本单井核算已成为采油厂细化成本核算、提升成本管理水平的必然趋势。
At present, the cost management of downhole operations in most oil recovery enterprises in our country is still a crude management mode. That is, the material consumption in the operation costs is completely determined by the operation unit based on the changes of inventory at the end of the month. The labor costs in the downhole operation cost consumption, According to the work team reported wages of workers for accounting. Obviously, this cost accounting model can not provide single-well cost information, which is not conducive to single-well cost control and evaluation. With the reform of petroleum enterprise system and the popularization of information network, the single well calculation of downhole operation cost has become an inevitable trend of refinery cost calculation and cost management of oil extraction plant.