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A Study On JX Downhole Operation Company By Applying Activity-Based Costing

Posted on:2015-09-18Degree:MasterType:Thesis
Country:ChinaCandidate:L H WangFull Text:PDF
GTID:2309330467470242Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the acceleration of China’s market-oriented economic reforms, petroleum engineering technology enterprises face a increasingly competitive market. in order to win business in the fierce market competition, the effective cost control plays a key important role in these enterprises. JX Downhole Operation Company is facing dual pressures of rising raw material prices and labor costs, and is taking some measures to control the cost, but the effect is not obvious.In the existing literature, the articles of studying cost control of Downhole industry are all focus the traditional view, and the research articles from the job costing and job cost control perspective are almost blank. This article will apply the Activity-Based Costing to JX company’s accounting system, with the establishment of ABC system, it can be more accurately accounted for the operating costs and the final cost of a single well. On this basis, the author designs the operating cost control model and apply it to achieve a better cost control effect.The article is divided into six parts:The first part, mainly states domestic and foreign research status of ABC and cost control, as well as the background of the topic and the purpose of this article; the second part introduces the theory of activity-based costing and job cost control, lays a theoretical foundation for the application of ABC; third part analyzes the current situation JX company’s cost accounting and cost control and its problems, and conducts a feasibility analysis of the application of ABC in JX Company; the fourth part carried out the overall design of the application of ABC in JX Downhole Operation Company, and, on the basis, build a cost control model; the fifth part use the cost control model in JX’s application practice, and propose comments about improvement of JX company’s cost control. The sixth part summarizes the opinions and ideas of the full text.I hope this study can provide a reference JX Downhole Operation Company and other enterprises in the same industry in accounting and cost control field.
Keywords/Search Tags:Job Costing, Cost Control, JX Downhole company
PDF Full Text Request
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