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Features Of Accounting For Logistics Costs In Oil Companies In The Arctiс

Table 1:

Cost items Cost structure Calculation
1. Expenditures on energy spent on oil extraction electricity costs for the drives of pumping machines, group drives, electrically driven centrifugal pump, compressed air and gas used for the compressor method of oil extraction are taken into account The sum of expenditures on energy spent on oil extraction is calculated by multiplying specific energy consumption rates in kWh/t of liquid by the volume of liquid production. Quotation for 1 kWh/t of the electric power consists of expenses for payment for consumed kilowatt - hours of active energy, for rated capacity and for maintenance and service of the power supply network and substation
2. Expenditures on artificial impact on the formation the costs for edge and circle water (gas) injection and various reagents into the formation to increase oil recovery of the formations are taken into account. These costs are calculated in the formation-pressure maintenance department They consist of energy costs, water charges, water-injection well depreciation, well maintenance workers' wages, electricity, etc
3. Basic and additional wages of production workers the basic wages of workers (operators) and engineering employees directly involved in oil and gas production and managed by fisheries are taken into account
4. Expenditures on social needs social insurance contributions are taken into account in accordance with the standards established by law
5. Wells depreciation full recovery costs, which are performed according to the current standards from the cost of oil, gas, estimation, observation and monitor wells (depreciation contributions from the cost of injection and absorption wells are not included in this article) are taken into account
6. Expenditures on collecting and oil transportation the cost of maintenance and operation of network of oil pipelines from the mouth of wells to capacities of the commodity park of the oil-and-gas production department, condensate drain lines, the pump station, networks of gas pipelines, separator installations, group gas installations, booster compressor stations, etc. are considered. In addition, this article contains the cost of oil losses (within the limits of standards) during production and storage in commodity tanks, as well as during pumping through oil pipelines beyond commodity oil tanks
7. Gas collection and transportation costs
8.Oil processing costs Cost of reagents used in the process of oil preparation (regardless of the place of introduction and dosing of reagents);Expenses for maintenance and operation of processing plants (thermochemical, electrodeposition and desalting, stabilization and complex oil preparation, heat exchangers) and other process equipment used in oil preparation and stabilizationCost of oil process losses during its preparation (within the limits of loss standards); Depreciation charges from the cost of the absorbing wells, expenses for maintenance and operation of these wells and also the expenses connected with collecting, preparation and transportation of sewage to bush pump stations of the formation-pressure maintenance department.
9. Expenses for production preparation and development
10. Expenses for maintenance and operation of wells and equipment
11. Shop expenses Expenses for the labor of shop staff, expenses for maintenance and repair of buildings, structures, depreciation deductions from the cost of buildings, structures and other fixed assets, labor protection expenses.
12. General production expenses
13. Other production costs
Total production cost of oil and gas
14. Business expenses The costs associated with the transportation of crude oil from stock tanks, oil and gas management to a main pipeline or tanks of the buyer of crude oil and transportation of oil from the stock tanks to the loading point of the overpass, where produced oil loaded in tank cars or oil tankers.
Total cost of oil and gas
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