The Application Research Of Activity-Based Theory In The Cost Control Of Dong Xin Oil Extraction Factory

With the fast development of technology and the integration of the international economy,the operating environment of the oil enterprises has changed a lot. In foreign countries,adapt to the changes of the inner and outer environment for enlarging the competence advantage,the oil companies not only apply the current theories and methods to the cost management, but also innovate the management idea,strategy and specific measures. China's oil company has brought forward the idea that lowering cost is the point of the whole strategy. Thus, the thesis is on the activity-based theory and cost-volume-profit, search the cost control of Dongxin Oil Extraction Factory and reconstruct the cost control system. At the same time,the thesis sets up the cost-volume-profit model of activity-based theory, and does some demonstrating analysis. So the thesis supplies a set of new thoughts and methods for the Chinese oil companies to use activity-based theory in cost control.The thesis includes 6 parts. The first part is the preface. The second part analyses the problems of the cost structure and control of Dongxin Oil Extraction Factory. The third part talks about systematically the activity-based theory and cost-volume-profit. The fourth part applies the cost-volume-profit theory to the cost control of Dongxin Oil Extraction Factory. The fifth part applies the activity-based theory to the cost control of Dongxin Oil Extraction Factory. The last part is the conclusion.