Energy Cost Accounting And Contrast-Analyzing Method Of The Refinery

Due to the scarcity of oil energy sources and the impact of energy policy now in China, the energy saving task of Petrochemical Corporation is very important, on the basis of using the activity-based cost theory for reference, this paper researches the cost accounting and contrast-analyzing method of the refinery energy cost in China.This paper mainly achieves three purposes: first, making use of the basic thought and theory of activity-based cost method, the new refinery energy cost accounting system was constructed. The new energy cost accounting system provides the detailed information of energy cost, adding the intermediate course of activity to the old accounting system, linking up the product and resources according to the factors of energy cost, apportioning energy cost to the product according to the practical cause and effect cost, making the product energy cost to reflect the practice cost better, and can go backward to the course of equipment activity. Second, a new energy cost evaluating system was formed. Therefore, the energy cost evaluating course can contact more with the practical machining depth and the economy value, and the practice cost level of the corporation can be reflected better. Third, based on the front two aspects of analyzing course, some suggestions about energy saving were educed for corporations, and the conclusion of this paper is summarized.