Activity-Based Cost Management Apply In Changqing Oil Production Plant NO.2

Activity-Based Management (ABM) is an advanced method of cost management. The advantage is to help enterprises to acquire more strategic, financial and managerial information, and further improve the enterprises' competition and profit-gained ability. As a decision-making supportive tool, ABM has much stronger adaptability and superiority to face the future than traditional cost method.According to the practice of the feature of oil, gas exploitation industry and NO.2 exploitation company and practical investigation, this paper completed working investigation, the analysis of production industry process, working acknowledgement and working center division and established working storage. Applying to the basic theory and method of cost management researched and built cost management system. This paper mainly includes six parts. The fist part is introduction. The second part is basic theory of Activity-Based Cost Management. The third part is to build Activity-Based Cost Management structure of NO 2 exploitation of Changqing Oilfield Corporation. The fourth part is about the application and designing of Activity-Based Cost Management. The fifth part is about the improvement of Activity-Based Cost Management. The sixth part is the conclusion.