Design Of The Cost Accounting System Under Oil Reservoir Operation And Management Mode

With the development of socialist market economy of our country and the profound promotion of the petroleum and petrochemical industry's recombination reform work, it has already become the inexorable trend that the oil field enterprises completely moved towards the opening market. Facing the new tendency, the cost accounting method and technology under the traditional management mode can't meet the needs of new management in oil field enterprises. It is urgent to set up a cost accounting system meeting the new situation. So, the study of this subject has deep realistic meaning.The article set up the frame of cost accounting system on the basic knowledge of oil reservoir operation and management theory and China Petroleum and chemical Corporation's practice of pursuing oil reservoir operation and management. The system break the traditional practice which accounting cost according to administrative units. On one hand, it calculates cost according to management level of oil reservoir operation; On the other hand,it divides the production process into three basic production systems and an auxiliary production system.In addition, the system refines the cost to single well and single unit in order to provide more detailed cost information.In brief, on the basis of further investigating the cost accounting basic principle and requirement and the new development of the cost accounting and management theory, combining the basic knowledge of oil reservoir operation and management theory and China Petroleum and chemical Corporation's practice of pursuing oil reservoir operation and management, and from the actual need of strengthening the inside operation and management of oil field enterprises, this text proposes the basic framework of setting-up the oil reservoir operation and management cost accounting system in oil field enterprises, offering a new thinking and method for oil field enterprises to implement cost meticulous management.