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随着我国经济进入新常态,各石油企业越来越注重精细化管理,传统的财务会计已难以满足其发展需求,管理会计实践创新势在必行。中石化西北油田分公司从作为最小生产对象的单井出发,通过建立基础数据库,利用盈亏平衡和边际效益等原理和方法,对单井生产经济效益做出评价,为配产方案决策提供科学依据,从而实现分公司经济效益长期可持续发展。
As China’s economy enters a new normal, oil companies pay more and more attention to refined management, and traditional financial accounting can hardly meet their development needs. Therefore, it is imperative to manage accounting practice and innovation. Based on the single well, which is the minimum production target, Sinopec Northwest Oilfield Branch made an evaluation on the economic benefits of single well production by establishing basic database, utilizing the principles and methods such as breakeven and marginal benefit, and provided a scientific basis for decision- In order to achieve long-term sustainable economic development branch.