Research Of Cost Measurement And Pricing Mechanism Of Coalbed Methane

Coalbed methane (CBM) is a new rising, clean, high-quality energy and chemical material in recent years. Our country is a high energy consumption country, the energy consumption and demand along with the rapid development of industry and city transformation and promotion, the development of a new kind of clean energy has become the future trends of low carbon economy, and the development of CBM resources will become the important part of China’s energy strategy.CBM, as an unconventional natural gas, was formed from coal materials in the process of coalification, hosted in coal seam and its surrounding rock mainly existed in state of absorption or free. The development and utilization of CBM can not only improve the prevention level of coal mine gas accident, but also reduce the emission of greenhouse gasses effectively, produce great economic benefits. With over ten years of exploration and development practice, our country has developed from simply introduction and imitation of foreign advanced technology to explore the key technology which suitable for China’s coal seam character and geological conditions, we have made significant progress in technology. But, if we want to accelerate the process of CBM industrialization, we still need to improve the soft environment, speed up the related legislation and system construction, standard the cost accounting and measurement process, perfect the system of pricing mechanism of CBM.By using the theory of resource economics, activity-based costing management and pricing and other relevant theory, this paper describes the reserves, characteristics and the development mode of CBM resources in China, analyzes the present situation and the direction of the future development of CBM industry. Combines with the development process flow and characteristics of CBM, the cost of CBM can be divided into four parts:cost of exploration, cost of well drilling, cost of processing and cost of storage and transport; Aims at the different stages of CBM development, respectively analyzes the composition of the cost and the setting of related accounting item, and finally obtains basic process of measurement and accounting of cost. By comparing the present pricing mechanism of CBM and natural gas, this paper describes and analyzes the present situation and problems of the CBM pricing mechanism; On this basis, it has drawn some principles that the pricing mechanism of CBM in our country should follow:government guiding, market participation, transparent price regulating mechanism, differential pricing, smooth adjustment; Based on the equivalent calculation method, establishes a CBM and petroleum price linkage mechanism. Finally, summarizes the research contents and achievements in this paper, points out the deficiencies of this paper and the development direction of future research.The innovation points of this paper:it defines and analyzes the cost structure of CBM based on the production process flow, further to determine the CBM’s basic process of measurement and accounting of cost; it uses the equivalent calculation method to link up the price of CBM with petroleum innovatively, fully reflects the scarcity of natural resources, the market supply and demand situation and environmental management costs, and promote the healthy development of CBM industry.