关键词: 钻井, 成本, 动因, 实证研究, 回归分析

Abstract: Oil and gas well drilling operation is taken as an example to analyze the feasibility of applying ActivityBased Cost to the petroleum and natural gas industry in China, probes into the cost driver of drilling cost of influencing the well drilling operation of oilgas. On the basis of analyzing the drilling cost influence factors, three assumptions to the drilling operation process are proposed: (1) The drilling cost of different well type structure is different; (2) there is a certain proportionate relationship between the drilling cost and drilling penetration; (3) there is a certain proportionate relationship between drilling cost and the cycle of drilling. Authors use the analytical statistics method to set up regression model and examine these three assumptions , by the constant try, the optimal model of well drilling cost of oil gas is sort out for oilgas drilling cost predicting and planned management, valuable accounting information is provided to the decisiomaking and control of oilgas enterprises.

Key words: well drilling, cost, driver, case study, regression analysis