试论在油气田企业引入作业成本法的可行性

Feasibility of Introducing Activity-based Costing in Oil and Gas Business

通过对油气田企业目前面临的成本管理形势和作业成本法主要原理的阐述,对油气田企业引入作业成本法的可行性进行分析,并针对目前无法全面引入作业成本法的现实情况,对油气田企业部分引入作业成本法的工作步骤提出建议。

Based on current oil and gas enterprises operating cost method of cost management situation and the main principles expounded, Coat of oil and gas operations to bring the feasibility analysis, operating costs and introduce a comprehensive law against it is not possible to the actual situation, Some oil and gas enterprises operating costs for the introduction of the law in the steps put forward views and suggestions.