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The design benefit method for the allocation of joint costs: Application to a natural gas processing facility.

机译：共同费用分配的设计收益方法：适用于天然气加工设施。

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摘要

Traditional cost allocation methods fall short of accurately proportioning joint capital and operating costs in oil and gas processing facilities. The highly variable inlet stream compositions as well as mix of equipment types common in these plants create problems with attempting to allocate joint costs on the basis of sales price or production parameter which are key to traditional methods. An engineering based alternative is essential for improved joint cost allocations.;This work applies engineering principles and modeling techniques to develop an improved method to apportion joint costs of production, particularly in a natural gas processing plant. The Design Benefit Method determines capital and operating costs on a unit by unit basis and as functions of the equipment size. Fractions of the unit that exists because eventual products utilize the unit during processing are established using the well known engineering principle of studying the variation of one parameter while holding all others constant. This allows a logical apportionment of the unit design size, and thus associated costs, to individual eventual joint products.;The Design Benefit Method is applied to a natural gas processing facility. Costs from the varied inlet streams and mix of equipment types in the facility are logically allocated to the joint product streams. The Design Benefit Method presents a logical alternative to traditional joint cost allocation methods that is backed up by solid engineering principles and design equations.
机译：传统的成本分配方法不足以准确地按比例分配油气加工设施中的联合资本和运营成本。这些工厂中常见的高度可变的进料流成分以及设备类型的混合，在尝试根据销售价格或生产参数分配联合成本方面产生了问题，而这是传统方法的关键。基于工程的替代方案对于改善联合成本分配至关重要。该工作采用工程原理和建模技术来开发一种改进的方法来分摊生产的联合成本，特别是在天然气加工厂中。设计收益法按单位确定设备和设备尺寸的函数，确定资本和运营成本。由于最终产品在加工过程中会利用该单元而存在的单元分数是使用众所周知的工程原理确定的，该原理研究一个参数的变化，同时保持所有其他参数不变。这允许对单个最终的联合产品进行单位设计尺寸的逻辑分摊，从而合理地分摊相关成本。设计效益法适用于天然气加工设施。逻辑上将来自设施中各种进口流和设备类型混合的成本逻辑分配给联合产品流。设计效益法提出了传统的联合成本分配方法的逻辑替代方案，并以可靠的工程原理和设计方程式为后盾。

著录项

  • 作者

    Duewall, Kathy J.;

  • 作者单位

    Texas A&M University.;

  • 授予单位 Texas A&M University.;
  • 学科 Engineering Chemical.;Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 1999
  • 页码 221 p.
  • 总页数 221
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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