摘要
预算支出授权批准书(AFE)是项目成本归集和控制管理的中心,也是石油作业者向投资人筹集准备款项的一个重要文件通知。通过对AFE管理模式内涵及大港油田赵东合作项目AFE管理模式在预算管理和预算控制中的实际应用进行研究,发现AFE管理模式预算数据的准确性对整个项目的成本控制具有很好的管控作用,有利于加强油田企业预算管理和强化单井支出控制。其事前批复、事中控制、事后分析的闭环预算管理体系,为预算编制和投资提供了决策支撑和价值引领作用,对于联合经营石油合作区加强预算管理和预算控制起着至关重要的作用。
Authority for expenditure(AFE)is the center of project cost collection and control management,and it is also an important notification for oil operators when they raise funds from the investors.By studying the connotation of AFE management mode and the practical application of AFE management mode in budget management and budget control of Zhaodong cooperation project of Dagang Oilfield,It is found that the accuracy of AFE management mode plays has played an improtant role in controlling the cost of project.Its closed-loop budget management system of pre-approval,in-process control and post analysis provides decision support and guidance for budget preparation and investment.It plays a crucial role in strengthening budget management and control for joint operation of petroleum cooperation zone.
作者
曲岩
于斌
景博
QU Yan;YU Bin;JING Bo(Finance Department of Dagang Oilfield Company,Tianjin 300280,China)
出处
《世界石油工业》
2020年第5期42-47,共6页
World Petroleum Industry
作者简介
第一作者:曲岩(1971-),男,高级会计师,大港油田财务处处长,长期从事企业经营管理、财务理论研究及经营模式创新工作。
