作业成本法在天然气净化企业的应用初探——以S天然气净化企业为例

Application of activity-based costing in natural gas purification enterprises--A case study of S enterprise

天然气净化厂利用脱除的含硫化合物生产硫黄。天然气净化工艺流程的复杂性,导致天然气净化企业难以准确核算天然气与硫黄产品成本。当前,S天然气净化企业主副产品分配比例的大幅调整以及进行预算工作时对费用归集对象进行直接调整,人为降低了硫黄的生产成本。作业成本法可以促进天然气净化企业提升成本管理水平,改善作业流程,便于企业制定硫黄销售策略。建议S天然气净化企业拓宽产品范围,以费用"大户"作为作业成本核算的关键点;在进行主副产品成本分摊时,将硫黄回收环保价值纳入考虑范畴。

The natural gas purification plant produces sulfur with the removed sulfur compounds.The complexity of natural gas purification process makes it difficult for natural gas purification enterprises to accurately calculate the cost of natural gas and sulfur products.The S natural gas purification enterprise has substantially adjusted the distribution ratio of main and by-products of the owners and directly adjusted the cost collection objects during the budget work,artificially reducing the production cost of sulfur.Activity-based costing can help natural gas purification companies to improve cost management and operation process,which would make it convenient for enterprises to formulate sulfur sales strategy.It is suggested that S natural gas purification enterprise should broaden its product range,take"large expense"as the key point of activity-based cost accounting,taken into account sulfur recovery as the environmental value when allocating the cost of main products and by-products.