The Application Of Activity-Based Costing In XJHeavy Oil Development Company

With the economic integration in the world and the lack of economic recovery caused by the global financial crisis,sustainable development is the most challenging problem that business managers must face,and cost control is one of the core tasks of modern enterprise management.It is also the important guarantee of enterprise's core competence and the decisive factor of its management and development ability.In the nineties of the last century,activity-based costing(ABC),a scientific cost management method,was introduced into China,which effectively solved the disadvantages and shortcomings of traditional cost accounting methods.The cost information deviation and even distortion caused by the unreasonable distribution of indirect costs are avoided,and thus the cost management is greatly improved.The scientific level of science.This progress has been generally recognized by scholars,which makes this method quickly become one of the important tools in the field of enterprise cost accounting management in our country,and has played an active and effective role in improving the management level of enterprise cost accounting.Based on the specific content of activity-based costing(ABC)method and the analysis of its concept and usage conditions,this research takes the development characteristics of oil and gas exploitation industry as a starting point and the demand of cost accounting management as the starting point.Taking the XJ heavy oil development company as the empirical research object,using the scientific research methods such as normative research method and field research method,this paper completes the operation confirmation of XJ heavy oil development company,and scientifically divides its operation center to establish the corresponding operation library.On the basis of the analysis of cost drivers,comprehensive analysis of activities and scientific integration to complete the accurate accounting of the costs of each product;Second,X The second area of activity of J Company is an empirical research sample.This paper discusses how to realize activity-based costing,analyzes and judges the difference of activity-based cost,and clarifies the content of high-cost activity.And put forward the optimization and improvement plan to improve the operation and management level of the operation chain and reduce its cost level,so as to enhance the comprehensive benefit of the enterprise and finally enhance its comprehensive competitiveness,and lay a good foundation for the sustainable and stable development of the enterprise.Finally,this paper combs and summarizes the research contents,and clarifies the future development of the related research,which not only improves the cost accounting management level of XJ Company,but also serves as the cost core of China's oil and gas exploration industry.Calculation and control provide more scientific reference and reference,so as to improve the overall cost management and control level of oil and gas industry.