Research Of CQ Gas Production Plant’s Single Well Fine Accouting Management

In the face of fierce market competition, the gas enterprise to improve its cost management, improve the ability of cost accounting, cost of mining compression space is very important to the survival of enterprises. Single well accounting is mainly fine management to "reduce costs, improve efficiency" cost management goal, the combination of the gas enterprise to manage its various resources, through detailed total cost target management, accounting object thinning, responsibility fulfil each staff body, form a good situation of full participation in the enterprise cost control, so as to improve the economic efficiency of enterprises.CQ gas recovery plant established in March 10, 2009, is the subordinate unit of the Petro China Co Ltd CQ Oilfield Company.The combination of theory and practice of this paper is to use comparative analysis method, the method of fine in single well conclusion accounting management, on the basis of summary of relevant theories and compressed to CQ factory through analyzing present situation of the fine management based on the single well calculation, to solve these problems, establish suitable for CQ gas extraction factory fine single-well accounting management system, and carries on the application of assessment analysis,puts forward some effective Suggestions and methods.This article through to the fine management based on the single well calculation study CQ gas extraction factory, found the CQ gas extraction factory is very necessary to the fine management based on the single well accounting after refinement of single well accounting is more can reflect the actual cost of single-well CQ gas extraction factory cost, realize the single well cost control, more conducive to the single well cost management. But this system also exists some shortage, the great amount of data entry, single-well collation and cost allocation is more complex, and realize the full fine single-well accounting management concepts also needs certain system and time. CQ gas extraction factory, therefore, necessary to fine management based on the single well accounting, implementation process, however, need to strengthen control.