石油、石化和天然气工业.生命周期成本

[中文适用范围]： 本文件规定了生命周期成本计算的应用要求并提供指导，以便为与石油、石化和天然气资源的钻探、开采、加工和运输相关的开发活动和运营创造价值。 本文件涵盖不同业务类别（上游、中游、下游和石化）内的设施和相关活动。 本文件中描述的生命周期成本计算流程适用于在按成本和/或经济价值区分的竞争选项之间做出决策时。 本文件不涉及与单个选项或按成本或经济价值以外的因素区分的选项的经济绩效相关的决策。 提供了生命周期成本计算的管理方法和应用指南，以支持生命周期各阶段的决策。 规划和管理的程度取决于所涉及成本的大小、可以创造的潜在价值以及生命周期阶段。 它还提供了识别成本动因的方法，并为这些成本动因提供了成本控制框架，从而可以在资产的整个生命周期内进行有效的成本控制和优化。 [外文原描述]： This document specifies requirements for and gives guidance on the application of life cycle costing to create value for the development activities and operations associated with drilling, exploitation, processing and transport of petroleum, petrochemical and natural gas resources. This document covers facilities and associated activities within different business categories (upstream, midstream, downstream and petrochemical). The life cycle costing process as described in this document is applicable when making decisions between competing options that are differentiated by cost and/or economic value. This document is not concerned with decision-making related to the economic performance of individual options or options differentiated by factors other than cost or economic value. Guidance is provided on the management methodology and application of life cycle costing in support of decision-making across life cycle phases. The extent of planning and management depends on the magnitude of the costs involved, the potential value that can be created and the life cycle phase. It also provides the means of identifying cost drivers and provides a cost-control framework for these cost drivers, allowing effective cost control and optimization over the entire life of an asset.