Research On D Gas Storage Cost Accounting Based On Activity-based Costing

Since the Eighteenth National Congress of the CPC,pollution prevention and control has been regarded as one of the three major battles.Natural gas,as the main clean energy in China at this stage,will play an active role in reducing air pollution,winning the battle of defending the blue sky,promoting the construction of ecological civilization and building a beautiful China.The demand for natural gas will surge in the future.Underground gas storage reservoirs are mainly used for natural gas storage,seasonal and emergency peak use,and are an important part of the natural gas industry chain.Our country is carrying on the natural gas price marketization reform.As one of the key factors of the marketization reform,the management of natural gas storage cost is of great significance to the successful implementation of the reform.On the basis of summarizing the research status of cost accounting at home and abroad,this paper combines the field research method with the case analysis method,and points out the existing problems of the current cost accounting status of the D gas storage company,and analyzes it.It is difficult to improve the management efficiency and management level of the company,and it is necessary and feasible to implement the operational cost method.Based on this,this paper introduces an activity-based accounting management method,uses the activity-based costing method to construct and apply the cost accounting system of the D gas storage company,and clarifies the specific operation content.In order to help D gas storage company to establish a set of complete,suitable for the enterprise's operating cost accounting methods.On the basis of this,the paper summarizes the countermeasures and guarantee measures for the application of activity-based cost method in petroleum enterprises.Finally,it is concluded that the activity-based costing method is suitable for the D gas storage company,but in the future,it is necessary to construct a more scientific and reasonable cost control model based on the actual situation of the enterprise.The managers and financial personnel of enterprises shall use scientific and fine ideas to carry out the cost accounting and management of gas storage,increase the number of valuable operations,reduce the number of low-value operations,eliminate the worthless operations,and finally realize the value added of the enterprisemanagement,the value added of the creation,and the overall management level of gas storage.