Study On The Cost Accounting System Of Geophysical Prospecting Enterprise Under Subject Management Mode

Now the exploring industry is facing the hard problem of the increasing cost of exploring and developing, restricting of the investment increasing mechanism and other difficulties. If we continue to manage by the traditional mode, instead by the subject, we can not grasp the dynamics of the subject and control the cost timely thus can not survive in the intense geophysical market. Although there has been the idea of project cost management, not yet ripe, the existing cost accounting and control system can not meet the requirement of geophysical enterprises. There is an urgent need to improve. Therefore, the subject of research has profound practical significanceOn the basis of understanding project cost management theory and activity-based costing management theory and investigating the current flow and organization of geophysical enterprise ,the thesis put forward a new system of cost accounting fitting for project cost management .The system has absorbed the essence of activity-based costing to divide geophysical companies operating activities into three systems, namely direct geophysical operating system, auxiliary geophysical operating systems, logistical support for the operating system. The system solutes the unreasonable questions of the indirect cost-sharing and provides the detailed information of geophysical project and laid the foundation of cost control for evaluation.In research methods, the paper uses the standardized research and empirical analysis. The specific technical route takes based on activity-based costing and project management theory as a starting point, focusing on the urging need of strengthening the cost accounting and control of the subject cost in geophysical enterprise. Combining the current situation of cost management, the thesis tries to find a new cost accounting system of the geophysical company.In brief, on the basis of further investigating the cost accounting basic principle and requirement and the new development of the cost accounting and management theory, combining the basic knowledge of subject management theory and from the actual need of strengthening the inside operation and management of subject cost management , this text proposes the basic framework of setting-up the oil reservoir operation and management cost accounting system in geophysical field enterprises, offering a new thinking and method for geophysical field enterprises to implement cost meticulous management.