油藏经营模式下作业成本法实施方案初探

Implementation Plan for Activity-Based Costing in Reservoir Business Model

实施作业成本法是中石化集团股份公司精细化管理的要求,是江汉采油厂自身发展的需要。由于有ERP管理信息系统的支持,有江汉采油厂成本管理的良好基础和经验及扁平化油藏经营模式,江汉采油厂实施作业成本法是可行的。实施作业成本法,就必须划分作业过程,进行成本计算;必须分析作业成本动因,设置成本库;根据管理需要,设计成本分析报表;必须加强预算管理,改进作业成本预算方法。

Due to the support by ERP management information system and delayenng reservoir business moael in Jianghan Oil Production Plant, it is possible to implement activity--based costing. In the process of implantation, it is necessary to make cost calculation, analyze cost motivation, design cost analysis statement, strengthen budget control and improue the way of cost budget.