本文件规定了使用寿命周期成本法为石油、石化和天然气资源的钻井、开采、加工和运输相关的开发活动和作业创造价值的要求，并提供了指导。本文件涵盖不同业务类别（上游、中游、下游和石化）内的设施和相关活动。 本文件中所述的生命周期成本计算流程适用于在成本和/或经济价值不同的竞争选项之间做出决策。本文件不涉及与单个选项的经济绩效相关的决策，也不涉及由成本或经济价值以外的因素区分的选项。 提供了有关生命周期成本管理方法和应用的指导，以支持跨生命周期阶段的决策。规划和管理的程度取决于所涉及成本的大小、可以创造的潜在价值以及生命周期阶段。它还提供了识别成本驱动因素的方法，并为这些成本驱动因素提供了成本控制框架，允许在资产的整个生命周期内进行有效的成本控制和优化。

This document specifies requirements for and gives guidance on the application of life cycle costing to create value for the development activities and operations associated with drilling, exploitation, processing and transport of petroleum, petrochemical and natural gas resources. This document covers facilities and associated activities within different business categories (upstream, midstream, downstream and petrochemical). The life cycle costing process as described in this document is applicable when making decisions between competing options that are differentiated by cost and/or economic value. This document is not concerned with decision-making related to the economic performance of individual options or options differentiated by factors other than cost or economic value. Guidance is provided on the management methodology and application of life cycle costing in support of decision-making across life cycle phases. The extent of planning and management depends on the magnitude of the costs involved, the potential value that can be created and the life cycle phase. It also provides the means of identifying cost drivers and provides a cost-control framework for these cost drivers, allowing effective cost control and optimization over the entire life of an asset.