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采油厂是油气田企业具有管理决策职 能的油气直接生产单位，它也是油气田企业的一个缩影。从具有一定决策职能和独立核算特征的角度来看，采油厂也可视为最小的油气生产单位。油田地区公司在年初根据采油厂历年的情况核定其油气配产和吨油成本指标，然后按每期原油天然气生产量
The oil production plant is a direct production unit for oil and gas fields with management decision-making capabilities. It is also a microcosm of oil and gas field enterprises. From the point of view of certain decision-making functions and independent accounting characteristics, the oil production plant can also be regarded as the smallest oil and gas production unit. The company in the oil field region has verified its oil and gas distribution and oil-to-oil cost indicators at the beginning of the year based on the situation of the oil production plant over the years, and then produced crude oil and natural gas at each period.