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随着我国石油开采业的迅猛发展,我国各钻探企业的技术水平有了明显的提高,在企业开支中,机关运行费用等间接费用支出加大。若按照传统的成本核算方式来分配间接费用,则会使得单井的成本信息产生问题使得会计报告失去真实性。本文主要介绍了现今我国石油钻探企业的成本核算现状以及存在的问题,钻探企业运用作业成本法的有利基础,并对作业成本法的基本思路做了详细的阐述。
With the rapid development of petroleum exploitation in our country, the technical level of all drilling enterprises in our country has been obviously improved. Expenses of overheads and other indirect expenses of enterprises have increased in the expenses of enterprises. If the traditional cost accounting to allocate indirect costs, it will make a single well cost information problems that make the accounting report lost its authenticity. This article mainly introduces the cost accounting status quo and existing problems of the oil drilling enterprises in our country at present, the favorable basis for the drilling enterprises to use the ABC method and elaborates the basic idea of the ABC method in detail.