按照制造成本法的要求,油田企业的成本核算一般是将油气产品作为成本核算的对象,首先按照费用要素或业务流程归集成本与费用,然后采用约当产量法将成本分配到原油、天然气、轻质油和液化气等产品上,并编制各种相关的成本费用报表。由于没有按照地质单元归集成本与费用,采用上述方法核算成本,不能计算出某一地质单元的成本数据,从而也就无法对地质区块开展经济效益分析。中原油田财务部门经过 In accordance with the requirements of the manufacturing cost method, the cost accounting of oilfield enterprises generally takes oil and gas products as the object of cost calculation. First, the costs and expenses are collected according to the cost elements or business processes, and then the cost method is adopted to allocate the cost to crude oil and natural gas, Light oil and liquefied petroleum gas and other products, and the preparation of a variety of related costs and expenses report. Since the cost and expense are not collected according to the geological unit, the cost can not be calculated by using the above method, and the economic benefit analysis can not be conducted on the geological block. Zhongyuan Oilfield finance department after