包括低碳能源在内的石油和天然气行业 标准成本编码系统

[中文适用范围]： 本文件规定了标准成本编码系统（SCCS），该系统对与石油和天然气工业（包括低碳能源活动）相关的资产和运营的成本、工时和数量进行分类。本文件涵盖资产和运营的所有生命周期阶段。SCCS适用于：成本估算；基准测试；成本监控和报告；数量、工时和成本数据的收集；组织间的成本数据交换；在成本系统中的实施。本文件还为以下内容的建立提供了基础：与成本核算规则、特定合同协议、向国家机构报告成本的地方要求、政府规则和税收法规、支出授权、计费目的等相关的成本分类；唯一的项目分解结构（例如工作分解结构、合同分解结构和组织分解结构）或资产分解结构（例如标签或系统代码以及区域或模块分解结构）。本文件适用于以下用户：运营商或所有者；承包商；供应商、制造商或供应商；当局或监管机构；基准测试公司；顾问。 [外文原描述]： This document specifies the standard cost coding system (SCCS) that classifies costs, work hours and quantities for the assets and operations associated with the oil and gas industries including lower carbon energy activities. This document covers all life cycle phases of the assets and operations. The SCCS is applicable to: cost estimation; benchmarking; cost monitoring and reporting; collection of quantities, work hours and cost data; exchange of cost data among organizations; implementation in cost systems. This document also provides a basis for the establishment of: cost classification relevant to cost accounting rules, specific contractual agreements, local requirements for cost reporting to national bodies, government rules and tax regulations, authorization for expenditure, billing purposes, etc.; unique project breakdown structures (e.g. work breakdown structures, contract breakdown structures and organizational breakdown structures) or asset breakdown structures (e.g. tag or system codes and area or module breakdown structures). This document is intended for the following users: operators or owners; contractors; vendors, manufacturers or suppliers; authorities or regulatory bodies; benchmarking companies; consultants.