This article describes an economic model which allows calculation of the contribution of a single gas well or a single gas field to the overall operating result of a company. Moreover, this system makes it possible to assess various measures taken at an individual gas well or gas field and the respective effects on the company's operating result. It permits fixing of the ‘stars’ and the ‘dogs’ at any market condition and to find not just one but the optimal solution for our producing properties. A cost accounting system for 3 different levels of decision making (production, well, field) was developed based on contributed margins. By applying previous cost information and future cost estimates, this system provides the required data for making sound business decisions. An example describes how this cost accounting system which is based on contributed margins, was applied. Additional options for the application of this system are outlined.

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