Jilin Oil Field Company Oil And Water Well Downhole Overhaul Activity-Based Costing Method Research

Jilin oil field oil and water well downhole overhaul Activity-Based Costing methodresearch.With the continuous development of market economy, domestic group companyeconomic relationship and the objective economic environment is changing, enterprises’competition is growing fiercely,the competition of enterprises internal management becomefierce, especially to the enterprise cost management has come up with higher requirements.Therefore, we should positive explore new idea of the cost management, in order to find anew way to strengthen the cost management, the Essay puts forward the oil and water welldownhole overhaul Activity-Based Costing method process costing system,that become animportant part of downhole overhaul business in Jilin oil field internal management.Through studying the overhaul operation cost of oil and water wells,which provide thereliable data basis for adjusting Enterprise internal and external settlement price,which cananalysis Control points of profit and loss for using Realistic data.In conclusion, UsingActivity-Based Costing method in oil and water well downhole overhaul business costaccounting,which increase the vitality to the internal enterprises management,and provide apowerful means to realize the maximization of enterprise value.