Management Of ABC Cost Of Application And Studying In Oil & Gas Enterprises

In the 21st century, we are experiencing an unprecedented changing era. As our country has entranced to WTO and the trend of economy globalization becomes more intensive. Our country's enterprises will definitely merge into the world economy family. How to strengthen their competitive abilities, how can they win the global competition, is a severe task that every enterprise will surely confront. Competition is the key to the success of an enterprise. If an enterprise wants to maintain and strengthen its competitive predominance, it must own an efficient cost management system for supporting the manager to seek the way of improving their enterprise management efficiency and competitive abilities, the ABC calculation and the ABC management are new enterprise management theory and method, which were introduced under this background. At present, the application and study of ABC method just had been started in our country, as a model of cost management; it has been mainly used in the Activity-Based Calculation, and less used in the studying the role which is played in the controlling and decision-making in an enterprise. Therefore, it appears more urgent and important to provide the detailed and accurate cost information, at the same time, study how to efficiently play its role in the controlling and decision-making, in order to adapt to tremendous changes of an enterprise management environment.This paper firstly introduces the ABC calculation and ABCM theory, and then discusses the feasibility of its application in the oil & gas enterprises, and introduces ABC calculation and ABCM models in accordance with actual situation in the oil filed, it mainly studies the following two aspects: How to collect the detailed and accurate information from cost settlement which uses the ABC method in the oil & gas enterprises, and how to play the role of the ABCM in management and decision-making. From the viewpoint of this paper, in consideration of the changes of enterprise environment in the oil & gas field, the application of the Activity-Based Calculation theory in oil & gas field enterprises has a wild prospect. While introducing this method, we must take our own reality into account, must not copy unrealistically. In the meantime, we should enable ABCM to play the role of controlling and decision-making in the enterprise management and administration. The application of ABCM in the oil & gas enterprises will be more meaningful.