作业分析与成本控制模式

随着社会主义市场经济和现代企业制度的逐步建立和完善，深化成本管理改革已变得更为重要。采油企业是石油生产的主体,而目前大部分油田普遍存在成本高，产量低的现象。因此，研究采油企业的成本控制问题具有重要意义。作业成本法中的作业分析方法就是一种较为科学实用的成本控制方法。

Patterns of Operation Analysis and Cost Control

With the construction and improvement of Socialist Economy and latter-day enterprise system step by step,promoting cost management reform has become more important than before.Oil production is the main part of oil industry. However,now high-cost and low-production are common in the majority of native oil fields. Hence, the research of cost control is significant for oil production enterprises. As one part of Activities Based Cost Methods, Activities Analysis Methods are relatively scientific and practical for cost-controlling.