Study On Single Well And Geological Development Unit Costing System In Petroleum Enterprises

With the development of socialist market economy of our country and the profoundpromotionof the petroleum and petrochemical industry’s recombinationreform work, the costaccounting method and technology under the traditional management mode can’t meet theneeds of fine management in oil field enterprises. In this paper, the cost accounting system isbased on reservoir management, fine management and activity based management whichsubject is single well and geological development unit.The paper follows four processes of the oil and gas production which is oil and gaslifting, oil displacement injection, oil and gas gathering and transferring and undergroundoperation and construct three levels responsibility system that is oil production group,operation zone and financial assets department for cost collection. First, in accounting, thecost which can be directly recognized in the single well’s cost and which can be assignedshould be strictly discriminated. The cost that can be assigned to the single well’s cost can bedivided in two parts which is only once assigning and two times assigning. The cost whichcan be directly recognized in the single well’s cost and which should be assigned only oncemakes up unit costs which can be directly recognized in; second, transportation fees andrepair them should be strictly discriminated the providers. The providers conclude internalassistors of oil production plant and external enterprise. In order to intuitively understand thecosts in the unit, the paper sets” The mining operating costs” accounting subject; thirdly, thepaper not only checks cost on the single well and unit, but also checks the costs which isproduced in oil production plant reaching full cost accounting; finally, the paper states thecosting system’s application in oilfield enterprises and its safeguards.