摘要
操作费、折旧折耗与摊销是桶油成本主要组成部分。中海油的桶油操作费与国际油价、国际同业的趋势保持一致,且中海油的上涨或下跌变化幅度均超过国际同业平均幅度。2001-2017年,中海油的桶油折旧折耗与摊销同产量之间整体上处于同步关系。中海油中国公司和海外的桶油折旧折耗与摊销在2001-2015年均呈上涨态势,在2015年达到高点后下降,但仍处于高位。2010-2017年中海油中国公司油井作业费、油气水处理、维修费用在前后期上涨和下降的变化幅度基本相当。对于折旧折耗与摊销的管控,一般有直接考核和间接考核两种思路。间接考核即过程管控,通过管控影响折旧折耗与摊销的各个因素,设置关键考核指标,既要采用关键绩效指标(KPI),也要适当采用"目标和关键成果"(OKR)管理办法。为了重塑桶油成本竞争优势,建议构建具有相对竞争力的资产组合,并注重过程管控,提升精细化管理水平。
Operating expense (OPEX),depreciation & depletion,and amortization (DD&A) are the main components of oil & gas cost.OPEX of CNOOC is in line with the trend of international oil price and international peers,and the change range of CNOOC’s rise or fall is higher than the average range of international peers.From 2001 to 2017,the trend of CNOOC’s DD&A were in the overall synchronous relationship with production.DD&A by Chinese companies and overseas increased from 2001 to 2015,and declined after reaching a high point in 2015,but still remained at a high level.From 2010-2017,the oil well operation fee,oil and gas water treatment fee and maintenance fee of CNOOC China increased and decreased at the same rate in the preceding and later periods.In general,there are two ways of managing DD&A including direct KPI and indirect assessment.Indirect assessment refers to process control.Key assessment indicators should be set by controlling various factors affecting DD&A.KPI should be adopted as well as objectives and key results (OKR) management method.In order to rebuild the competitive advantage of oil & gas cost,it is suggested to build a relatively competitive asset portfolios,pay attention to process control,and improve the level of refined management.
作者
王欣
魏丽
李洪成
赵海邑
王天然
WANG Xin;WEI Li;LI Hongcheng;ZHAO Haiyi;WANG Tianran(The Controllers Department of CNOOC Ltd)
出处
《国际石油经济》
2020年第5期94-103,共10页
International Petroleum Economics
