单井预算管理体系构建探析

发布时间：2017-12-30 21:45

本文关键词：单井预算管理体系构建探析　出处：《财会通讯》2013年20期 　论文类型：期刊论文

【摘要】：正钻井作为石油工程板块的龙头行业,由于其作业环境的复杂性和技术工艺的特殊性,长期以来,围绕提高单井经营水平,各级管理人员进行了种种尝试。有的企业把一口井成本分为可控与不可控两部分,将可控成本部分承包给钻井队,奖惩按成本节超金额的一定比例兑现;有的企业把一口井成本分为固定成本、变动成本两部分,分别按不同比例,对钻井队严考核、硬兑现。以上做法,逐步改变了钻井队粗放经营的管理模式,但都局限于"完井算账"和"事后分析",没有充分发挥全面预算管理在生产经营过程中的预警作用、控制作用。2010年以来,我们以深化单井预算管理为突破
[Abstract]:As the leading industry of petroleum engineering plate, due to the complexity of its working environment and the particularity of technical technology, the positive drilling has been focusing on improving the management level of single well for a long time. Some enterprises divide the cost of a well into controllable and uncontrollable parts, contract the part of controllable cost to the drilling team, and reward and punish according to a certain proportion of cost saving and exceeding the amount of money. Some enterprises divide the cost of a well into two parts: fixed cost and variable cost. According to different proportion, the drilling team is strictly evaluated and hard cashed. The above practice has gradually changed the management mode of extensive operation of drilling team. However, all of them are limited to "completion of accounts" and "hindsight analysis", and do not give full play to the early warning and control role of comprehensive budget management in the process of production and operation. Since 2010. We take deepening single well budget management as the breakthrough
【作者单位】：中原油田钻井二公司;
【分类号】：F406.72;F426.22
【正文快照】： 钻井作为石油工程板块的龙头行业,由于其作业环境的复杂性和技术工艺的特殊性,长期以来,围绕提高单井经营水平,各级管理人员进行了种种尝试。有的企业把一口井成本分为可控与不可控两部分,将可控成本部分承包给钻井队,奖惩按成本节超金额的一定比例兑现;有的企业把一口井成本

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