基于作业成本法的油田企业成本核算和控制研究  

Study on Cost Accounting and Control of Oilfield Enterprises Based on Activity Based Costing

作　　者：施曾艳[1] 高岩[1] 张婷婷[1] 彭冲[1] 

机构地区：[1]中国石油长庆油田分公司第七采油厂

出　　处：《价格理论与实践》2017年第5期89-92,共4页Price:Theory & Practice

基　　金：中国石油长庆油田2016年度软科学项目(长庆油田软科学项目CYQJSZX2016-001)

摘　　要：油田企业成本精细化管理是缓解成本压力的内在需求,也是落实行业新制度的外在要求。本文通过对油田企业成本核算和控制的现实分析,指出其存在的不足,然后基于作业成本法的原理,系统设计了油田企业成本核算的思路与方法,从作业链和责任中心两方面,给出了控制油气产品成本的相关建议。The refined management of oilfield enterprise cost is the internal demand to alleviate the cost pressure, and also the external requirement of implementing the new system of the industry. This paper analyzes the cost accounting and control of oilfield enterprises, and points out their shortcomings. Then, based on activity based costing, this paper systematically expounds the ideas and methods of cost accounting in oilfield enterprises, and from the two aspects of activity chain and for controlling the cost of oil and gas products responsibility center, relevant suggestions are given.

关 键 词：油田企业 作业成本法 成本动因 成本核算 成本控制 

分 类 号：F406.72[经济管理—产业经济] F426.22