Research On Cost Accounting Of A Petrochemical Quality Inspection Center Based On Activity-based Costing

As an important economic industry of the country,the petrochemical industry is facing a severe test under the environment of increasingly fierce competition.At the present stage,the traditional cost accounting method still occupies the mainstream position in most oil-related enterprises in China.However,with the development of enterprises and the change of external environment,the problems brought by the traditional cost accounting method,such as unclear accounting focus and relatively single operation mode,are gradually exposed.Activity-based costing can make up for the defects of traditional accounting methods in cost control,and enhance the competitiveness of enterprises in market competition by improving the intensity of enterprise cost control.Meanwhile,the enterprise product cost accounting system(trial)issued by the ministry of finance in 2013 also requires and encourages enterprises to adopt activity-based costing for cost accounting.Therefore,in the new economic development environment,activity-based cost control is an effective measure to save costs,improve efficiency and enhance market competitiveness in the petrochemical industry.In this paper,A petrochemical quality inspection center,which provides A variety of product inspection services and has A large proportion of indirect expenses in the cost,is taken as the research object,and an in-depth case study and analysis of its cost accounting is conducted based on Activity-based Costing method.Firstly,the research of Activity-based Costing at home and abroad is reviewed,and the related theoretical concepts and principles of activity-based costing,such as resources and cost drivers,are discussed,and compared with traditional costing.Secondly,it analyzes the problems existing in the current cost accounting,such as rough allocation of indirect expenses,single cost allocation standard for inspection projects,and incomplete cost information accounting,and discusses the necessity and feasibility of implementing Activity-based Costing.Thirdly,the process of Activity-based Cost accounting suitable for A petrochemical quality inspection center was designed.Some representative inspection items such as automobile gasoline and automobile diesel were selected for accounting and compared with the results of traditional accounting methods.Finally,the paper puts forward the corresponding safeguard measures,such as propagating and popularizing advanced cost management concept,perfecting relevant systems and systems,and formulating reasonable promotion plan,in order to provide certain referencesignificance for the actual production and operation of enterprises.