从管理会计角度分析石油石化企业的研发支出

Analysis on Research and Development Expenditure in Petroleum and Petrochemical Enterprises from the View of Managerial Accounting

目前对于技术密集型、研发支出比例较大的石油石化企业的研发支出的会计处理 ,各国理论界和实务界都存在着较大的差异 ,如有“费用化”、“资本化”和“有条件资本化”等几种方法。文章阐述了研发支出在石油石化企业中的地位 ,并结合石油石化企业研发特征进行研发支出的财务会计处理方法比较 ,最后从管理会计角度 ,提出了利用作业成本法将石油石化企业研发支出予以成本化的观点 ,目的是使石油石化企业研发支出通过分摊到研发支出的最终服务的产品(油气和炼化产品 )成本中去。从而有利于石油石化企业内部管理层更好的了解产品的真实成本 ,以便提高企业油气产品和炼化产品的成本管理水平。

At present, as to the accounting treatment of R＆D expenditure for technology-intensive petroleum enterprises with a large proportion of R＆D expenditure, there are great differences in both theoretical and practical fields among different countries, and the dealing methods mainly include expensing, capitalizing, partial capitalizing, and so on. This paper demonstrated the important status of R＆D expenditure in petroleum enterprises, and compared the various financial accounting methods in association with the characteristics of R＆D in petroleum enterprises, and eventually put forward the proposal of adding the R＆D expenditure into the total cost of production with activity-based costing method from the view of managerial accounting, the purpose of which is to apportion the R＆D expenditure into the cost of finished products （petroleum, natural gas and refining and chemical products）, so as to let the internal management of petroleum enterprises be move clear of the cost of products, and improve the level of cost management.