Reaserch in method of application Activity-Based Costing for petroleum enterprise

摘要：

As a nonrenewable resource, oil is crucially important for the economy of a country. Once recognized, oil matters decisively not only for one single country but also for the whole world. To conduct a more accurate method for oil cost accounting, activity based costing is investigated and accessed to be applied to oil companies. The shortcoming of cost management in oil companies was expected to be further found and systematically improved.

关键词： activity-basedcosting activitychain valuechain costdriver

作者: ZHANG Qiong DONG Xiu-cheng ZHOU Zhong-bing

作者单位: Centre for China Oil and Gas Industry Development Research,China University of Petroleum, Beijing 2E Centre for China Oil and Gas Industry Development Research, China University of Petroleum, Beijing B Centre for China Oil and Gas IndustryDevelopment Research,China University of Petroleum, BeijingBeij

会议类型: 国际会议

会议名称: 2011 International Conference on Business Management and Electronic Information(2011商业管理与电子信息国际学术会议 BMEI2011)

会议地点: 广州

会议语种:英文

页码: 1-4

在线出版日期: 2011-05-13（万方平台首次上网日期，不代表论文的发表时间）