The Research Of Activity-based Costing Management In Jilin Oilfield Honggang Oil Production Plant

The activity-based costing management theory is advanced cost management methods,It through effective cost calculation and cost control, compared with the traditional method ishelpful for the allocation of indirect costs, the cost management theory was applied toHonggang oil production plant, to improve the level of enterprise cost management hasimportant application value, also for the oilfield enterprise cost control provides a theoreticalbasis.The article first introduces the selected topic background and significance;Thenintroduce the activity-based cost method and its relevant theory;Then explain the problemsexisting in Honggang oil production plant, traditional cost management, and design inpractice to solve these problems, form red post production operation activity-based costingmanagement system;Finally, suggestions to oilfield enterprises operating cost managementand steps.