油气生产中作业基础预算管理的应用

由于油气生产企业与其他行业的成本特征不同，造成现行预算管理方法存在显著的缺陷，因此基于传统成本理论基础的预算方法不完全适用于油气企业。而新兴的预算管理方法--作业基础预算管理法是适合油气生产特点的预算方法，也是提升油气生产管理的重要手段。重点对作业基础预算管理法的实施步骤、油气生产作业分类、各作业成本预算的计算方法以及预算差异分析方法等进行了研究，并以实例演示了该方法的实施过程，提出了油气生产企业实施作业基础预算管理应注意作业成本预算法要与企业的过程管理相结合等问题。该研究工作有助于提高油气企业的预算管理水平和成本管理水平。

APPLICATION OF BUDGET MANAGEMENT BASED ON OPERATION WORKS IN OIL AND GAS PRODUCTION

Because there is great difference between the production cost by oil and gas industry and that by the other industries, the current budget management can not adapt to use for oil and gas industry any more due to its obvious shortcomings. Therefore, this paper put forward a budget management method based on operation works in production, which not only was fit for oil and gas production but also could be an important means to improve the whole production management. Studies were firstly focused on this method's working procedures, classification of operation works in oil and gas production, calculating methods on every operation cost, and budget difference analysis methods, and so on. Then how this method worked was demonstrated by actual examples. Finally this study suggested that in this method the cost on operation works should be combined with the production process management of a company. This study works would be helpful for oil and gas companies to improve their budget and cost management to some degree.