Research On The Analysis Of Activity-based Cost Attribute Mode And Management Countermeasure In Oil-field Enterprise

With the change of the internal and external environment and the improvement of reconnoitering and exploring degree of oil-field enterprise, the contradiction between cost and yield in oil-field enterprise is more and more outstanding. The dramatic increases of cost and the sharp cuts of oil output have affected economic effect and international competitiveness of our country's oil-field enterprises. The reduction of the cost and raise of the benefit is the eternal topic of enterprise management. Therefore, that through Analyzing all kinds of costs and their changing trends, finding relationship between cost variables and cost level and building the cost analysis model to introduce the best useful plan for working decision is the realistic choice to improve economic benefit and market advantage of our country's oilfield firms. The paper uses theory of activity-based cost level and activity-based cost attribute mode to study the problem. The main content of the paper is to introduce the evolution of cost analysis models with different cost accounting methods, to analyze all kinds of costs and their changing trends and to introduce the countermeasure and suggestion about how to control the cost of oil production based on the analysis of activity-based cost attribute mode in oil-field enterprise.