Activity Based Costing Applied To Sales Department Of X Petrochemical Company

in 2009, China Petroleum and Chemical Corporation sends out the annual report demonstrated that the cost expense is 1,035,815,000,000 Yuan, so high cost expense, on the one hand surface, because the scale of production, the business scope expand unceasingly, every year the new development’s market, the purchase gas station, the refinery become the trend of escalation, on the other hand, because China Petroleum and Chemical Corporation is the state-owned Major industry, itself historical reason existence questions, if the internal management system is imperfect, the information transmission not prompt is not full, these may cause China Petroleum and Chemical Corporation’s cost expense successive years to grow. And people are very crazy about China Petroleu’s higher fees,considered it have to revolute its system, China Petroleum and Chemical Corporation can not but reconsider, carefully examines own existence for the later long-term development the question. But the cost of operation principle is just the right time, its integral development’s strategic mentality, cost accounting’s consideration way, to the important customer’s localization again, and so on, all refers to the China Petroleum and Chemical Corporation present questions straight, Therefore, China Petroleum and Chemical Corporation uses the cost of operation law, when is hastens, moreover is the potential hastens. Because the China Petroleum and Chemical Corporation Group is a quite huge State-owned business, we impossible to carry on the research process its subordinate’s each sub-company the research, therefore, in view of compares the successful China Petroleum and Chemical Corporation sale company using the cost of operation law to conduct the research. This article the first question which exists from the China Petroleum and Chemical Corporation sale company, the use tradition cost accounting method causes the China Petroleum and Chemical Corporation sale company information to distort, the decision-making is wrong, the customer localization is not right, and so on, as well as China Petroleum and Chemical Corporation nowadays use the cost of operation method advantage to carry on launch,Explained this article studies the main purpose and the main contribution, carry on afterward regarding the domestic and foreign research cost of operation law comb, its theory part and the practice operation part has the research achievement and the deficiency respectively, subsequently introduces each cost method the production and the historical development, initial traditional cost law, variable cost law, standard cost law, to present’s cost of operation law, each kind of cost method merit and deficiency, As well as why only then does the cost of operation law only then finally suit with is advantageous to the China Petroleum and Chemical Corporation sale company’s development, makes a simple comparison to each kind of cost law, then draws out the object China Petroleum and Chemical Corporation sale company’s cost of operation law which this article needs to study emphatically, it in uses traditional cost method time which problems had, how in uses the cost of operation law to carry on the cost of operation center, the cost of operation agent analysis, between each cost of operation center’s relation and the difference, carry on the contrast by the China Petroleum and Chemical Corporation sale company and the manufacturing industry,Explained that China Petroleum and Chemical Corporation uses the cost of operation method to highlight the place, finally makes concrete by the case carries on the analysis, how is to use the cost of operation method by the China Petroleum and Chemical Corporation X sale subsidiary company in the concrete practice to carry on 11 narrations, tries hard to cause the cost of operation law in the China Petroleum and Chemical Corporation sale company’s utilization clear easy to understand, easy to use.