تصميم نظام التكاليف لشركة الاستكشافات النفطية و أثره في توفير المعلومات الملائمة

الملخص EN

the phase of searching and exploring is considered one of the most important stages in the production of gas and oil.

It serves the vital role of discovering hydrocarbon (gas and oil) and evaluates its reserves which is considered the main factor for increasing the size of oil exportation in OPEC.

Thus, Iraq is given a great attention in this stage as it can increase the size of production on one hand and release many petroleum licensing contracts on the other.

it is noticeable that the international companies, participating in the petroleum licensing contract, are buying the data (made on the basis of executing seismic projects and other surveys of multiple goals) with millions of dollars from oil exploration company which is in charge of this stage, and because of the inability of accounting method which applied in the mentioned company to provide any information about the sold data, it made the process of pricing these data controversial and was mentioned in the reports of Federal board of supreme audit during its auditing of the company financial report considering it not based on any costing information.

The purpose of this research is to revise the methods used in oil exploration company and to design a spending system helping the company to reach a detailed cost for the executed projects and surveys.

The researchers chose the oil exploration company Applicable to being the only monopolist to carry out this phase in Iraq.

The conclusion of this study can be summarized into that there is no costing system built on proper basics in this company.

as for the recommendations, Key words: Cost accounting, Hybrid cost system, Appropriate cost information, Costs of oil explorations.