Costing In Lanzhou Petrochemical

Activity-based costing has been deeply researched and widely used in many enterprises in developed countries,the method of operation,will be the focus of enterprise cost management from the products to the operation,it can not only obtain the objective cost information with high accuracy,but also can analyze information based on operation,effective operation management,so as to improve the enterprise management level.The research in this paper is effectively combined with the operation theory and petroleum enterprise working practice,aims to explore the advanced theory in the application of large enterprise in china.This paper focuses on the content,one is the application of Activity-Based Costing in evaluation of oil refining enterprises,two is the application of experimental unit in Lanzhou Petrochemical Company Machinery Factory activity-based costing and activity-based management.The text based on the theory of activity-based costing and activity-based cost management theory,in order to evaluate the application of Activity-Based Costing in oil refining enterprises as the starting point,in-depth analysis and Discussion on the theoretical basis,oil refining enterprises operating cost method of the related methods and results.At the same time the implementation of activity-based costing method in Lanzhou Petrochemical Company Machinery Factory,a detailed analysis of the cost accounting,discusses the important role of job management and cost accounting for the major decision petroleum machinery enterprises,at the same time,the effective combination of petroleum enterprises carry out activity-based accounting of the real situation,put forward some specific implementation advice.In this paper,the effective combination of quantitative and qualitative analysis,case analysis and standard analysis method,a detailed study on ABC from two aspects of theoretical and empirical analysis,provides a theoretical and practical reference for the popularization and application of Activity-Based Costing in the our country business enterprise.