Costing Management Research In The Application Of Oil And Gas Field Enterprises

Activity-base-costing management is an advanced cost controlling method. And is widely used in many enterprises. This dissertation introduces some mature theories on activity base costing from home and abroad. And this paper also conducts ways to combine these fundamentals with the actual situation of Daqing Oilfield in order to control the production cost. This dissertation comprises of five parts:First, the computing of the production cost of oil & gas enterprises. Second, the establishment of standard cost of oil & gas enterprises and how to make use of standard cost to forecast. Third, the analysis of activity base cost of oil & gas enterprises. Fourth, the performance measure of an activity organization and responsibility assessment. And fifth, some problems which should pay attention to while applying Activiry-base-costing method.This dissertation emphasizes particularly on the practical study based on existed theories and sets forth an effective managerial system.