The Activity-based Costing Method In The Application Research Of JX Petrochemical Company

China is in the long-term oil refinery enterprises under the planned economy system development. With the development of the socialist market economy, in the current economic globalization and internationalization, we request for an oil refinery enterprises to reduce the cost method, ensure the survival and development of enterprises, to improve the quality of products and reduce the cost of product. Especially in recent years, the oil prices, refining enterprise in profit-making era, oil market competition is very intense, try using the Activity-Based Costing method, the optimal operation chain, reduce the cost of product, will bring positive role for refining and effect.Combined with the actual JX Petrochemical Corporation, this paper puts forward such JX Petrochemical Company refinery enterprises implement the Activity-Based Costing method of cost accounting pattern, combining enterprise resource planning (ERP) system, through the Activity-Based Costing method of the calculation results with the current cost accounting method (device) carried the results of classification of gradually, Activity-Based Costing more close to the actual cost of products of all kinds of cost, expenses, the share comparatively accurate, provide the enterprise cost control. Using the Activity-Based Costing method for refining enterprise cost accounting, cost of enterprise management and control of support, promote enterprise cost management and accounting system reform, improve the management level of refining enterprise cost.This paper mainly studies the refinery enterprises is the homework cost accounting in theory and practice, and discussed the application of Activity-Based Costing, is divided into five parts: the first part, mainly expounds the Activity-Based Costing method in development and research status and the background and motivation topic, The second part, the cost management of Activity-Based Costing, introduces the basic theory and the traditional cost accounting theory, comparison, The third part, JX Petrochemical Company is introduced for refining enterprise of cost accounting method, The fourth part, JX Petrochemical Company, for example, combined with the enterprise resource planning system, expounds the Activity-Based Costing method in refining enterprise application, The fifth part, the conclusion. This research also offers reference, assistance and guiding for the financial management practice of petrochemical industry and other enterprise groups.