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作业成本管理是一种较为先进的成本控制与管理思想,在许多行业都有应用。本文从近年来国内外在作业成本法的研究中已比较成熟的基础理论入手,简要论证了作业成本法与油田的生产实践相结合,以及将其应用于油气田企业的生产成本管理与控制必要性与可行性,目的是为油气田企业的成本管理提供有利的理论支持,推动作业成本管理在油气田企业的实际应用,以达到有效控制成本,合理降低成本的目标。
ABC is a more advanced idea of cost control and management and has applications in many industries. This paper starts with the comparatively mature basic theories both in home and abroad in recent years and briefly demonstrates the combination of ABC and production practice in oilfields and the necessity of applying them to the production cost management and control of oil and gas field enterprises And feasibility of the project to provide favorable theoretical support for the cost management of oil and gas field enterprises and promote the practical application of operating cost management in oil and gas field enterprises in order to achieve the objective of cost control and reasonable cost reduction.