Research in method of application activity-based costing for petroleum enterprise

Research in method of application activity-based costing for petroleum enterprise

As a non-renewable 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 t...

Ausführliche Beschreibung

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Bibliographische Detailangaben
Hauptverfasser: Zhang Qiong, Dong Xiu-cheng, Zhou Zhong-bing
Format: Tagungsbericht
Sprache:eng
Schlagworte:
activity chain
activity-based costing
Companies
cost driver
Costing
Driver circuits
Electricity
Liquids
Portfolios
value chain
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Beschreibung
Zusammenfassung:As a non-renewable 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.
DOI:10.1109/ICBMEI.2011.5917930