Abstract:

This paper compares the oil-gas accountant standards worldwide, analyzes the oil-gas production cost, studies the production cost, features, trend and major causes in oilfields based on the historical data of petroleum enterprises, and gives a brief introduction to increasing cost recently. Although the foreign petroleum enterprise’s production cost is climbing, they have some experiences to minimize the cost compared to Chinese enterprises, aiming to offer a reference for the oilgas production management in China.

Key words:

production cost; cost structure; cost control

摘要：

本文通过对国内外油气会计准则的比较分析，考察了油气生产成本的构成，同时通过国内外石油企业的历史数据资料 , 研究油田生产成本项目的构成、特征、趋势及影响油气生产成本的因素 , 并简要分析了近几年各石油公司生产成本攀升的原因。同时指出，虽然国外石油公司近年来成本呈上升趋势，但相对于我国企业仍具有一定的优势，总结了国外石油公司降低成本的主要经验 , 以期为我国油田经营管理提供帮助。

关键词: 生产成本;成本结构;成本控制