石油机械论文石油钻井论文（Petroleum mechanical papers petroleum drilling papers）.docVIP

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石油机械论文石油钻井论文（Petroleum mechanical papers petroleum drilling papers）.doc

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石油机械论文石油钻井论文（Petroleum mechanical papers petroleum drilling papers）

石油机械论文石油钻井论文（Petroleum mechanical papers petroleum drilling papers） DOC documents may experience poor browsing on the WAP side. It is recommended that you first select TXT, or download the source file to the local view. Petroleum mechanical papers petroleum drilling papers Application of activity based costing in petroleum machinery manufacturing enterprises Abstract: petroleum machinery products at the present stage of Chinas market demand for diversified trend, and its dependence on technology more and more is also high, which leads to the real cost measurement products are not the traditional cost accounting method accurate, distortion of accounting information, has brought negative influence to the cost control of enterprises. Based on the above problems, starting from the connotation of ABC and the applicable conditions, combined with the characteristics of petroleum machinery manufacturing enterprises, the necessity and feasibility of the implementation of activity-based costing are analyzed, finally the application of ABC in petroleum machinery manufacturing enterprises were studied. Key words: activity-based costing; petroleum machinery manufacturing enterprises; petroleum machinery product application 1; overview of ABC; (1) connotation of abc. ABC (Activity-Based Costing, referred to as ABC), is to work as the core, all operations of confirmation and measurement of enterprise resource consumption, the consumption of resources cost accurately in operation, and then select the cost drivers, will all cost according to the standard allocation appropriate to the cost object (product or service) a calculation method cost. Which refers to the source of resources in support of operation cost and expenses, the original production cost; operation refers to some activities of resource consumption in enterprise production and operating activities; activity center is a series of interrelated, to achieve a specific function to work together in a homogeneous form of home