油田开发目标成本测算方法研究

级差收益法是一种全新的油田开发目标成本测算办法,对各油田所处地理位置及资源贫富,开发难易等客观情况的不同而造成的级差收益予以修正,按照生产吨油扣除级差收益和税金后能回收成本的思路,测算出各油田的目标成本来,从而置各油田于大体相同的情况下公平竞争,促使企业改善成本管理,文章详细地介绍了相应测算方法。

A Study on Estimation Method for Oilfield Target Cost

Differential return method is a complete new estimation method for target cost of oilfield exploitation It revises the cost due to differential return which results from different objective conditions such as oilfield location, oil reserve, and exploiting easy or difficult, and estimates the target cost of different return and tax, thus enables different kinds of oilfields to complete fairly under roughly similar condition and promote the enterprises to improve cost management The appropriate estimation method is introduced as well