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在石油天然气开采行业中,石油钻井工程不仅是最重要的前期工程,而且也是一项十分复杂的系统工程。石油钻井工程具有投入资产规模大,施工复杂,风险不确定等特点,施工过程中需要耗费大量物资、劳动力和资金,这些特点决定了其成本核算和控制工作的复杂性和必要性。对钻井成本的影响因素加以分析,并提出有效的控制措施,是石油企业降低成本增加效益的必经之路。
In the oil and gas industry, oil drilling is not only the most important preliminary project, but also a very complex system engineering. The oil drilling project has the characteristics of large investment in assets, complex construction and uncertain risk. The construction process requires a lot of materials, labor and capital. These characteristics determine the complexity and necessity of cost accounting and control work. Analyzing the influencing factors of drilling costs and putting forward effective control measures are the only way for oil enterprises to reduce costs and increase profits.