成本过程管理法实践分析

An Instance Analysis to Management Laws of Cost Process

通过对成本 (费用 )过程管理法在石油钻井企业具体实施的分析 ,总结了分级分类法 ,PDCA循环法、推移调整法及ABC管理法等现代管理会计方法在实践中应用的经验 ,探讨了钻井成本 (费用 )控制新方法的应用前景。

The paper has, through analysis to the practice that Management Laws of Cost Process was pushed in petroleum and well enterprises, sumed up the experience that grade class method, PDCA cycle method and ABC management method have been used in production process ,and forecasted the foreground of new methods of cost control.