油田开发区块资源耗用模型设计及应用研究

发布时间：2018-04-27 14:53

本文选题：油田开发区块 + 资源耗用模型　；参考：《中国石油大学(华东)》2015年硕士论文

【摘要】：目前我国东部大部分油田已进入开采中后期,受资源、体制、市场等因素的制约,成本控制难度越来越大,降本增效压力空前加剧,为进一步提高油田区块的投入产出效益,实现油田区块寿命周期效益最大化以及资源开发利用最大化的目标,我国油田开发区块开始推行区块投入产出管理模式。但当前投入产出分析过程中缺少对区块作业的成本性态分析,对区块的投入和产出内容界定不够清晰,造成这种问题的重要原因是未能够理清资源、作业及成本三者之间关系,因而亟待构建着眼于描述这三者关系的油田开发区块资源耗用模型。本文在系统总结国内外关于油藏经营管理、作业成本法与作业管理、责任会计与业绩评价、资源消耗会计等理论的基础上,分析国内外对资源耗用模型以及作业成本性态分析的相关研究,立足我国油田开发区块生产经营实际,综合运用定量分析和定性分析相结合的方法,从油田开发区块角度,依据技术经济相结合、前瞻性与操作性相结合等原则,构建了油田开发区块资源耗用模型。该模型结合油田开发区块生产活动及流程,将区块作业划分为产油量、中间作业量、方案设计、设施能力层次作业,构建成本性态分析模型,建立作业层次、作业划分、成本性态之间的联系,进而明确各层次各作业消耗资源形成的成本,从而建立区块资源、区块作业以及区块成本之间的关系,明确区块投入产出关系。进行区块作业业绩评价分析,对区块不同层次作业产出进行分析和计量。进行区块投入产出分析,在区块基本情况及储量分析、区块生产运营基本情况分析、区块投入成本分析的基础上,进行区块投入产出有效性分析、区块投入产出年度效益和区块剩余寿命周期效益分析。最后选取东部LS油公司2012年至2014年成本数据进行作业和区块投入产出模拟分析,并从强化价值管理及全员参与理念、完善成本核算管理基础工作等五个方面提出油田开发区块资源耗用模型应用的保障措施。
[Abstract]:At present, most oil fields in the east of China have entered the middle and late stage of exploitation, and the cost control is becoming more and more difficult due to the restriction of resources, system, market and other factors, and the pressure of reducing cost and increasing efficiency is becoming more and more serious. In order to further improve the input-output benefit of oil field blocks, To realize the goal of maximizing the benefit of oilfield block life cycle and maximizing the exploitation and utilization of resources, the block input-output management model has been implemented in oilfield development blocks in China. However, in the process of input-output analysis, the cost behavior analysis of block activity is lacking, and the definition of input and output content of block is not clear enough. The important reason for this problem is that the relationship among resource, activity and cost is not clear. Therefore, it is urgent to construct a resource consumption model of oilfield development blocks which focuses on describing the relationship between them. This paper systematically summarizes the theories of reservoir management, activity-based costing and activity management, responsibility accounting and performance evaluation, resource consumption accounting, etc. Based on the production and management practice of oil field development blocks in China, this paper analyzes the related research on resource consumption model and activity cost behavior analysis at home and abroad, and synthetically applies the method of combining quantitative analysis and qualitative analysis, from the point of view of oilfield development blocks. According to the principles of combination of technology and economy, foresight and maneuverability, the resource consumption model of oilfield development block is constructed. Combined with the production activity and process of oilfield development block, the block operation is divided into production volume, intermediate work volume, project design, facility capability level operation, and cost performance analysis model is constructed, and operation level and operation division are established. The relationship between cost behavior and activity consumption of each level is determined, and the relationship among block resource, block activity and block cost is established, and the relationship between input and output of block is clarified. The performance evaluation of block operation is carried out, and the output of different levels of work in blocks is analyzed and measured. On the basis of block input-output analysis, on the basis of block basic situation and reserves analysis, block production and operation analysis, block input cost analysis, block input-output effectiveness analysis is carried out. Annual benefit of block input and output and benefit analysis of remaining life cycle of block. Finally, the cost data of East LS Oil Company from 2012 to 2014 are selected to carry out the operation and block input-output simulation analysis, and strengthen the value management and the concept of full participation. The paper puts forward the guarantee measures for the application of resource consumption model in oilfield development blocks from five aspects, such as perfecting the basic work of cost accounting management and so on.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22

【相似文献】