Thúc đẩy lợi nhuận có được lý do cho sự phát triển đáng kể trong tính toán chi phí. Nó trở nên rõ ràng rằng các phương pháp tính toán đặc biệt đã được xác định cho các công ty khác nhau, ngành công nghiệp khác nhau. Nguyên tắc nhân gây bệnh cũng phải được theo sau, cũng như kết nối giữa những chi phí cho mỗi địa điểm chi phí, và những chi phí cho mỗi người mang chi phí, cụ thể là tất cả những gì liên quan đến mức độ chi phí phát sinh bởi một. | 22 4 Instruments for Determining Energy and Processing Efficiency of an Oil Refinery problem lies in establishing the book-keeping documentation. Thus material and unit book keeping attain special significance because precise distribution and linking of the costs to the places of costs is a condition for a precise distribution of the costs from the places of costs to the bearers of costs . products. Within proportional costs in the crude-oil-processing industry emphasis is on the consumption of crude oil since this is the biggest and the most important cost. Crude oil is linked to the crude unit which is the primary unit. Other proportional costs such as utilities electric power HP MP LP steam cooling and demin water fuel and chemicals should be linked according to the consumption standards projected implemented or planned . Fixed costs - depreciation of fixed assets costs of current and investment maintenance wages - can be accurately linked to the places of costs while some other costs such as the management costs for the refinery or lower organizational levels and costs of common services must be linked to all places of costs according to the defined keys. In the example of a typical refinery used for demonstrating the methods for the determining of the management-system instruments . cost prices two basic places of cost are the starting point crude-oil processing and blending. Methodology for determining oil-derivate cost prices is demonstrated in the example of an oil refinery with completed primary and secondary processes consisting of the following crude-distillation unit vacuum distillation vacuum-residue visbreaking unit bitumen plant gas concentration unit with fractionation catalytic reforming catalytic cracking hydrodesulfurization of jet fuel hydrodesulfurization of gas oil and alkylation. Tab. 1 Oil refinery cost calculation per places of cost in US Item no Elements for calculation Refinery Crude-oil processing Blending 1 2 3 4 5 1 Derivate sale
