杜84块超稠油成本管理方法研究

Method of cost control on super-heavy oil in Block Du84

杨立刚

Yang Ligang

中国石油辽河油田公司华油实业公司，辽宁 盘锦 124010

Huayou Industrial Corporation, Liaohe Oilfield Company, PetroChina, Panjin 124010, China

企业成本管理是指企业生产经营过程中各项成本核算、成本分析、成本决策和成本控制等一系列科学管理行为的总称。文中通过对超稠油成本构成的分析，找出控制成本的重点和难点，充分动员和组织企业全体人员，对企业生产经营过程的各个环节进行科学合理的管理，挖掘可变成本，提出降低成本的方法和途径，实现经济效益最大化，同时为超稠油油藏实现油藏经营管理提供了一定的参考。

Enterprise cost control refers to the process of a series of scientific management behaviors such as cost accounting, cost analysis, cost decision and cost control. Based on the analysis of the cost structure of super-heavy oil, this paper finds out the stress and difficulty of control cost in order to mobilize all enterprise staff to conduct the scientific management, to mine variable cost and to propose the ways of cost cutting, realizing the economic benefit maximization. That provides a reference for reservoir management of super-heavy reservoir.

10.6056/dkyqt2012z1028