DocumentCode :
3568415
Title :
Research in method of application activity-based costing for petroleum enterprise
Author :
Zhang Qiong ; Dong Xiu-cheng ; Zhou Zhong-bing
Author_Institution :
Centre for China Oil & Gas Ind. Dev. Res., China Univ. of Pet., Beijing, China
Volume :
2
fYear :
2011
Firstpage :
394
Lastpage :
397
Abstract :
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.
Keywords :
activity based costing; petroleum industry; activity based costing; cost management; nonrenewable resource; oil companies; oil cost accounting; petroleum enterprise; Companies; Costing; Driver circuits; Electricity; Liquids; Portfolios; activity chain; activity-based costing; cost driver; value chain;
fLanguage :
English
Publisher :
ieee
Conference_Titel :
Business Management and Electronic Information (BMEI), 2011 International Conference on
Print_ISBN :
978-1-61284-108-3
Type :
conf
DOI :
10.1109/ICBMEI.2011.5917930
Filename :
5917930
Link To Document :
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