Domestic and Foreign Approaches to Oil and Gas Project Cost Management
Автор: Dobryshin A.V., Krestovskikh T.S.
Журнал: Теория и практика общественного развития @teoria-practica
Рубрика: Экономика
Статья в выпуске: 6, 2025 года.
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The article presents a critical analysis of methodological approaches to managing the cost of oil and gas projects. A number of traditional methods of valuation and cost control are highlighted, their advantages and disadvantages are noted. It is emphasized that neglecting qualitative methods for assessing the cost of oil and gas projects at their initial stage and misinterpreting risks can lead to significant financial losses. Particular attention is paid to the problem of accurately measuring cost deviations at different stages of oil and gas projects. Based on the statistics of cost deviations from the initial estimate, significant exceedances of the planned budget framework are shown and the reasons for such situations are explained. To achieve greater accuracy and reliability in manag-ing the cost and timing of projects, it is proposed to combine various control methods such as Earned Value Man-agement (EVM), Earned Schedule Management (ESM) and Earned Duration Management (EDM).
Cost management, life cycle cost accounting (LCC), activity-based costing (ABC), target costing, earned value management (EVM), stochastic methods, earned schedule management (ESM), earned duration management (EDM), cost control
Короткий адрес: https://sciup.org/149148454
IDR: 149148454 | DOI: 10.24158/tipor.2025.6.17