成本控制理论大多是基于传统的成本习性原理建立起来的,在实践中限制了成本控制的广度和深度。本文试图突破这一理论的限制,借用作业成本法原理,用多种成本动因衡量固定成本和混合成本,并以石油钻井企业为例进行说明。一、传统钻井成本的习性及控制方法像其他企业一样,目前钻井企业按照成本习性将其成本划分为变动成本、固定成本和混合成本,具体划分如 Most of the cost control theory is based on the traditional cost-based principles established, in practice, limits the breadth and depth of cost control. This paper attempts to break through the limitations of this theory, borrowing the principle of ABC and using multiple cost drivers to measure the fixed costs and blending costs, taking oil drilling enterprises as an example. First, the traditional drilling cost habits and control methods Like other companies, the current drilling companies in accordance with the cost of habit will be divided into variable costs, fixed costs and mixed costs, the specific division such as