Abstract: The integration of operations and finance in oil and gas production is an important means to promote the fine management and improve the level of lean management. Taking the developed oilfields as an example, the evaluation units of profitable production have been reconstructed, and the integration of evaluation methods has been applied to conduct graded and classified cost–profitability evaluation, thus forming the business and finance integrated evaluation method system for cost–benefit of developed oilfields. The theoretical study and application practice show that the construction of evaluation units that reflect necessary financial parameters such as operating costs, depreciation and depletion, and also contain oilfield development information such as reserves, production, independent oil reservoir types and development methods is the basis for the integration of business and finance. The fine and rational evaluation methods are the key to the business and finance integrated evaluation. The accurate technical–economic indicators of evaluation units based on reasonable allocation rules are an important guarantee for the business and finance integrated evaluation. The integrated collaboration of business departments and financial departments are required for promoting the integration of business and finance. On this basis, it is necessary to make full use of the achievements of enterprise informatization, gradually solidify the evaluation units, standardize data collection and the detailed rules of evaluation methods, and continuously iterate the business and finance integrated evaluation achievements, so as to provide a scientific basis for production and operation decisions.

Key words: developed oilfields, graded and classified, profitable production, cost evaluation, integration of business and finance