Research Of ABM In The Second Gas Production Factory Of ChangQing Oil Field Company

Activity-Based Management (ABM) is an advanced way of costmanagement, enables enterprises to acquire more information about strategy,finance and management, and then improves the enterprises'competitive andprofit-gained ability. As a decision-making support tool, ABM has morefacing future adaptability and superiority over traditional costing management.This article starts a research on the basis of an applied research project ofABM in the Second Gas Production Factory of ChangQing Oil FieldCorporation(we also say the second Gas Production factory) , aims to buildABM system of the factory and summarize applied experience about ABMfor its general application.According to the specialty of Gas Production industry and the practiceof the factory ,this article completed activity acknowledgement, activitycenter partition on the basis of activity survey and production technics processanalysis .By using ABM essential theories and methods, we got constructABM system.We choose YuLin-South Gas Field , assess applied effects byorganizing run try,and apply for ABM to organize the construction of YuLin-South Gas Field. In the construction of YuLin-South Gas Field, we attachimportance to R&D and design, simplify production processing andmanagement process—that is optimization the activity chain. Then put thecontinued oil field's cost down and improve the enterprises'long-term costingcompetitive advantage.