摘要
通过对美国19号会计准则的分析,考察了国外油田生产成本构成特征,同时通过对比,揭示了国外几大石油公司油气生产成本的结构特点,并简要分析了近几年油田生产成本变动的趋势,及近年来各石油公司生产成本攀升的原因。同时提出,虽然国外石油公司近年来成本呈上升趋势,但相比较于我国企业仍具有一定的优势,其经营方式及技术等都有值得我们借鉴的地方。
The formation characteristics of production cost in foreign oilfields are examined through the analysis of American accounting standard No. 19. Meanwhile, the structure characteristics of production cost in several large foreign petroleum companies are revealed by the comparison. Then the analyses focus on the changing tendency of oilfield production cost in recent years, and the causes of production cost increase in every petroleum company. At last, it is presented that although the production cost in foreign petroleum companies tend to be rising, they have certain advantages compared with our own oil enterprises, and their business approaches, technologies and so on are worth our learning somewhere, therefore, it is hoped to provide heip for the business management of our oilfield companies.
出处
《西安石油大学学报（社会科学版）》
2008年第4期5-10,共6页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
生产成本
成本结构
成本控制
production cost
cost structure
cost control
作者简介
芦伟（1981-），男，陕西渭南人，西安石油大学经济管理学院硕士生，研究方向：资源会计。
