ISO 19008:2016描述了标准成本编码系统（SCCS），该系统对与油气生产和加工设施的勘探、开发、运营和移除以及石油、石化和天然气行业相关的成本和数量进行分类。包括上游、中游、下游和石化业务类别。 成本编码的SCCS适用于: -成本估算； -实际成本监控和报告； -收集最终数量和成本数据； -组织间成本数据的标准化交换； -成本系统的实施。 ISO 19008:2016适用于以下用户: a） 所有者/经营者/公司（有权或参与油气田开采作业的个人或集团实体）； b） 行业/行业协会； c） 制造商/承包商； d） 成本工程服务承包商、成本系统供应商、基准供应商等。； e） 当局/监管机构。 ISO 19008:2016不适用于以下情况: 1） 与成本核算规则、具体合同协议、向国家机构报告成本的当地要求、政府规则和税务法规、支出授权（AFE）、计费目的等相关的成本分类。； 2） 特定的项目分解结构（例如工作分解结构、合同分解结构、组织分解结构）或资产分解结构（例如标签/系统代码、区域/模块分解结构），它们是唯一的，并且将保持唯一。 然而，本国际标准可为此类特定分类系统的建立提供依据。

ISO 19008:2016 describes the standard cost coding system (SCCS) that classifies costs and quantities related to exploration, development, operation and removal of oil and gas production and processing facilities and to the petroleum, petrochemical and natural gas industry. Upstream, midstream, downstream and petrochemical business categories are included. The SCCS for coding of costs is applicable to: - cost estimating; - actual cost monitoring and reporting; - collection of final quantities and cost data; - standardized exchange of cost data among organizations; - implementation in cost systems. ISO 19008:2016 is intended for users such as the following: a) owner/operator/company (individual or grouped entity that is entitled or contributes to operations in the exploitation of oil and gas fields); b) industry/trade associations; c) manufacturers/contractors; d) cost engineering service contractors, cost system providers, benchmarking providers, etc.; e) authorities/regulatory bodies. ISO 19008:2016 does not apply to the following: 1) cost classification relevant to cost accounting rules, specific contractual agreements, local requirements for cost reporting to national bodies, government rules and tax regulations, authorization for expenditure (AFE), billing purposes etc.; 2) specific project breakdown structures (e.g. work breakdown structures, contract breakdown structures, organizational breakdown structure) or asset breakdowns (e.g. TAG/system codes, area/module breakdown structure) which are and will remain unique. However, this International Standard can provide a basis for the establishment of such specific classification systems.