油气田企业实施作业成本管理的简要论证

简要论证了油气田企业实施作业成本管理的必要性、适应性和可行性。认为在油气田企业中实施以作业成本法为中心的成本管理新体系，适应油气田企业的生产方式；有利于油气开发与生产成本的控制；有利于改进油气产品及其勘探开发设备的设计，提高产品的市场竞争能力；有利于落实油气田勘探与开发的责任成本；有利于油气田企业进行作业的横向比较，提高作业水平和企业的竞争实力；有利于我国油气田企业成本管理与国际水平接轨。

Management for Operational Cost in the Enterprises of Oil and Gas Fields

The necessity, adaptability and feasibility of operational cost management in the enterprises of oil and gas fields are demonstrated in brief. It is considered that the new management system which is focused on the operational cost is conformable to the production mode of oilfields, which is beneficial for controlling the development and production cost, for improving oil and gas products and the design of production equipment, for rising the market competitive capacity of the products, for implementing the responsibility cost of oil and gas field exploration and development, for comparing the cost between enterprises in the fields, improving operation and competitive ability of enterprises and for the connection of China's oil and gas field cost management with international level.