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将企业的目标成本控制活动贯穿于单井预算的编制,单井核算的执行,单井评价、考核兑现全过程。通过事前的工序成本费用分解,施工过程中的工序费用控制,完工后的单井目标成本差异分析,对单井费用实现了同步跟踪核算,达到了控制单井目标成本。有利于调动全员参与成本管理的积极性,是油田企业为深化经营管理,采取的以细化会计核算主体和成本核算对象为主的财务管理手段。目标是要不断探索降低单井作业成本的新途径,从而找出控制成本消耗的关健点、易失点和着力点,不断提升经济效益的增长点,取得最佳的经济收益。
The enterprise’s goal of cost control activities throughout the single well budget preparation, single well accounting implementation, single well evaluation, assessment of the whole process. Through the prior process cost breakdown, construction process cost control, the completion of the single-well target cost difference analysis, the single-well costs to achieve synchronous tracking accounting, to achieve the goal of controlling the single-well cost. It is conducive to arousing the enthusiasm of all employees to participate in the cost management. It is the financial management method adopted by the oilfield enterprises to deepen the operation and management and refine the accounting subjects and cost objects. The goal is to continuously explore new ways to reduce the cost of a single well, so as to find out the key points, the volatile points and the focal points for controlling the cost of consumption, continuously improve the economic growth point and achieve the best economic returns.