Study On The Application Of Activity-based Costing In Cost Control Of C Gas Production

At present,in order to adapt to the changes of domestic and foreign environment and improve the market share and profitability of natural gas mining enterprises,natural gas exploitation enterprises have adopted low-cost strategy.However,with the continuation of gas field exploitation time,Increasingly narrow,the cost of the limit area is unknown.China's natural gas industry,cost managers are how to further adhere to the low-cost strategy and how to choose a more suitable for the industry's unique cost accounting and management of the troubled,the current global trend of cost management philosophy tend to operate at the core Of the cost management model,and many research results in practice have been effectively used.Based on the introduction of ABC and cost control theory,this paper,based on the existing ABC theory and cost control theory,analyzes the relationship between cost control and production process mismatch and the production process of oil and gas industry Cost control deviation and so on,and constructs the cost control system which is composed of ex ante control,incident control and ex post control based on activity-based costing,and describes and analyzes the key parts of the system content in detail,Cost control as a guide to the operating cost method as the means to optimize the design of the production process for natural gas extraction enterprises to provide more accurate and complete cost information and to a certain extent,to solve the enterprise cost control standards in the process of setting up supervision and Reward contradictions,highlight the people-oriented management concept,improve the self-development capacity of the gas field,the oilfield's economic and social benefits in a virtuous circle track.