现阶段我国石油机械产品的市场需求呈现多样化趋势,而且其对科技的依赖度也越来越高,这就导致传统的成本核算方法不能准确的计量产品的真实成本,造成会计信息的失真,给企业的成本控制带来了消极的影响。基于上述问题,从作业成本法的内涵和适用条件入手,结合石油机械制造企业的特点,对推行作业成本法的可行性和必要性进行了深入的分析,最后对作业成本法在石油机械制造企业的应用进行了研究。 At this stage, the market demand of China’s petroleum machinery products is diversified, and its dependence on science and technology is also getting higher and higher. This leads to the fact that the traditional cost accounting methods can not accurately measure the real cost of products and cause the distortion of accounting information, To the enterprise cost control has had a negative impact. Based on the above problems, starting from the connotation and applicable conditions of ABC, combined with the characteristics of petroleum machinery manufacturing enterprises, the feasibility and necessity of promoting ABC is analyzed in depth. At last, The application has been studied.