关键词: 油气企业；研发项目；全生命周期；成本管理；模式构建

Abstract: Management of full life cycle cost for the R&D projects of oil and gas enterprises is now the hot spot and bottleneck in innovation of China’s technological management and the focus of attention in the petroleum industrial technological innovation, too. The oil and gas enterprises followed the four principles – compliance, integration, harmoniousness and digitalization – to construct the management model for full life cycle cost of their R&D projects. The model brought all elements of the whole process under comprehensive management, such as selection of topics, launching of the project, research and development, acceptance and conclusion, and extension and application of the results. The management system was composed of the demand and execution system of the R&D project, the full cost budget management system, the full cost accounting management system, the cost and performance management system, and the supporting system for cost management and addition and deduction of R&D expense. Operation of the model required the security measures in five areas, such as enhancing management for project launch, perfecting cost budget and accounting management, strengthening evaluation and examination of cost management, promoting addition and deduction of cost as stipulated, and establishing the information platform for project management. The management model aimed to provide the theoretical reference and managerial basis for the oil and gas enterprises to continually raise their R&D investment and promote their high-level technological independence and self-reliance.

Key words: oil and gas enterprises, R&D projects, full life cycle, cost management, construction of model