Study On The Oil Field Of The Cost Accounting On The Basic Of Reservoir Life Cycle

With the nation on the further liberalization of the oil industry, oil price and betterintegration into the international market, the oil industry is facing an unpreceded competitivepressures, particularly in the exploration and development of oil to enter the middle and lateenterprises are faced with greater pressure. The oil companies are targeted for the exploitationof natural resources, its unique production features which is in the basic of the reservoir life, inthe corresponding oilfield enterprises will no longer meaningless.At present, China's oil and gas industry costs are based on the manufacturing cost ofprocessing method, and can not be complete, accurate reflection of oil and gas exploration,development and exploitation of the full cost of production and cost, resulting in explorationand development expenditures of funds can not be fully recovered in time, cost and oil and gasthe economic efficiency of enterprises is not true reflected. The current cost of oil and gas isstill not standardized accounting method is quite flexible, so it is difficult for enterprises andthe state oil and gas costs to implement effective control and management. In addition, theexpansion of China's oil industry is also an urgent need of foreign cooperation in the oilaccounting, cost accounting with the international standards, China's current oil costingapproach to reform.Will be the subject of cost accounting in the oil fields on the basis of field research, thecombination of reservoir life cycle, in view of the characteristics of oil blocks and costing theexisting problems in the proposed reservoir in different life-cycle costing should adopt adifferent mode, and should take the appropriate measures with the idea, focusing on theestablishment of the reservoir on the basis of life-cycle costing, and the cost of scientific andreasonable match to cycle at all stages, particularly the cost accounting in the latter part of theoilfield scientific enterprise Costing strengthen and improve economic efficiency, andachieving long-term development of services.