Font Size: a A A

Study On Design And Application Of Resource Consumption Model For Oilfield Production Blocks

Posted on:2016-06-29Degree:MasterType:Thesis
Country:ChinaCandidate:L L SongFull Text:PDF
GTID:2359330536954878Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with most of the oilfields in eastern China entering the middle-final phase of petroleum development,under the influence of resource,system and market,cost control has been becoming more and more difficult,and the pressure of cost-saving and profit-increasing has increased dramatically.In order to improve the input-output benefit of the oilfield production blocks and realize the target of maximizing the life-cycle benefit of the oilfield blocks,input-output management mode has been carried out by the oilfield.However,there are some problems in the process of input-output analyses currently,for example,lack of cost behavior analyses and unclear input-output analysis.One of the most important cause for this is the confusion of the relationship among the resources,activities and the cost.So,it is urgent to build the Resource Consumption Model describing the relationship among the three factors.The dissertation makes a systematic summary of the theory on Reservoir Management,Activity Based Costing and Activity-based Management,Responsibility Accounting and Performance Evaluation,and Resource Consumption Accounting.On this basis,the dissertation analyzes the related research from home and abroad on resource consumption model and cost behavior analyses,and the actual operation of the oilfield production blocks.The dissertation builds the Resource Consumption Model which is based on the perspective of oilfield blocks development,and uses the methods combining quantitative analysis and qualitative analysis,and follows the principles of technical and economic combination,forward-looking and practicality combination and so on.The model divides the activities into oil production level,mid-activity level,project design level and facility level activity according to the productive activities and processes,and makes the activity-based cost behavior analyses for the activities of different levels.It builds the relationship among the activities levels,activities division and cost behavior,and clear the cost relating to the resources consumed by the different levels of activities.Accordingly,it builds the relationship among the block resources,block activities and the block cost.On this basis,the dissertation analyzes the activity-based input and output,block-based input and output,and put forward the application thought of the model in two aspects including activity-based input-output analyses and block-based input-output analyses.Block operation performance evaluation analysis analyzes the block operation in different levels of output and measurement.Block input and output analysis carries out input-output efficiency analysis,annual benefits analysis and benefits analysis in the rest of the life cycle,under the basis of basic situation analysis,basic production operation situation analysis and the block input cost analysis.Lastly,the dissertation carries out the activity-based and block-based input and output simulation analysis with cost data from 2012 to 2014 of LS Oil Companies,and proposes the supporting measures for the application of the resource consumption model of oilfield production blocks in five aspects,including strengthening the concept of value management and participation,improving cost accounting management foundation work and so on.
Keywords/Search Tags:Oilfield Production Blocks, Resource Consumption Model, Activity-based Cost Behavior Analyses, Input-output Analyses
PDF Full Text Request
Related items