| 作业成本法在石油测井中的应用初探 |
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| 引用本文： | 程生群.作业成本法在石油测井中的应用初探[J].江汉石油职工大学学报,2011,24(1):88-89. |
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| 作者姓名： | 程生群 |
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| 作者单位： | 中国石化集团江汉石油管理局测录井工程公司,湖北,潜江,433123 |
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| 摘 要： | 国内测井技术服务市场竞争日趋激烈,测井服务成本越来越高,先进的成本管理与控制做法在测井企业势在必行.要想在实践中有效地采用作业成本法,就必须对测井作业的各个生产过程进行规范划分,发现低效、无效或者增值的作业,为更好地实施成本管理提供充分的依据,其次搞好成本分配,将公司的成本项目简化成材料费、工资及福利费、机械使用费、制...
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| 关 键 词： | 测井 作业成本法 测井成本 控制成本 成本动因 |
On Application of Activity-Based Costing in Oil Well Logging |
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| CHENG Sheng-qun.On Application of Activity-Based Costing in Oil Well Logging[J].Journal of Jianghan Petroleum University of Staff and Workers,2011,24(1):88-89. |
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| Authors: | CHENG Sheng-qun |
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| Affiliation: | CHENG Sheng-qun(Well Logging Company of Jianghan Petroleum Administration SINOPEC,Qianjiang Hubei 433124 China) |
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| Abstract: | It is imperative that advanced cost management and control would be applied in well logging industry under such a situation that competition in logging technology service market in China is getting tougher and tougher and service cost higher and higher.In order to effectively adopt activity-based costing in operation,it is essential to normally divide each production procedure in well logging,find out inefficient,invalid or value-added operation and provide sufficient information for cost management.It is a... |
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| Keywords: | Well Logging Activity-Based Costing Cost of Well Logging Controlling Cost Cost Driver |
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