作業(yè)成本法成本動(dòng)因選擇 應(yīng)用于中國(guó)石油公司[文獻(xiàn)翻譯]

1、原文：原文：TheChoiceofCostDriversinActivityBasedCosting:ApplicationataChineseOilWellCementingCompanyInrecentyearsactivitybasedcosting(ABC)hasbecomeapopularcostoperationsmanagementtechniquetoimprovetheaccuracyofproductservicec

2、ostsffirmstostaycompetitive.TwoauthswenttoXi’anareatocollectasampledataonfueloverheadcostnumberofwellswelldepthdistanceweighttonkilometersataChineseoilwellcementingcompany.Wealsoverifiedthedataaccuracywiththecompanycontr

3、oller.ThisstudyinvestigateshowtochoosetheappropriatecostdriveroffueloverheadcostswhenadoptingABC.Usingthelinearregressionanalysisthemaximumrsquareimprovement(MAXR)modelionmethodtheempiricalresultsshowthatamongthefiveposs

4、iblecostdriversofthenumberofwellsthedistancefromtheofficetothefieldtheweightofthecementadditivematerialsthedepthofwellcementingthetonkilometersmeasuredbytheproductofthedistancetheweightthebestcostdriveristheproductofthed

5、istancetheweight.ThusbyapplyingtheABCsystemusingtheproductofthedistancetheweightasthecostdriverwillimprovethefuelcostallocationaccuracyamongindividualwellsABCisthefirsttostudycostdriver(s)faChinesecompanyusingaseriesofre

6、gressionmodels.Thiscompanyimplementsthetraditionalcostingsystemusingasimplifiedsinglecostdriveroilwelldepthtoallocatesixoverheadcoststoindividualwells.Thecompany’stopmanagementwasconcernedwiththecurrentmethodthatdisttedt

7、hetotalcostofeachindividualoilwellcementingwk.OurstudyshowsthatbyusingtheABCsystemtheregressionanalysismethodtotheappropriatecostdriverthecompanycanimprovetheaccuracyofitsoverheadcostallocationtoanindividualwell.Theremai

8、nderofthispaperisstructuredasfollows.Thenextsectiondescribesthecompanybackgroundactivitiesactivitycostpools.Itisfollowedbyabonusfringebenefitsovertimepremiumisrecdedinthelabcostaccount.Thelabcostisallocatedtotheindividua

9、lwellsbasedontheactualwelldepth.(6)Themonthlyactualequipmentrelatedoverheadcostfallcementingunitsincludingthedepreciationexpenserentalexpenserepairmaintenanceexpenseisrecdedintheequipmentcostaccount.Theequipmentcostisall

10、ocatedtotheindividualwellsbasedontheactualwelldepth.(7)Themotvehiclecostfallcementingunitsincludingtheinsurancegovernmentgedadministrationfeefhighwaytransptationvehiclelicensefeetheroadtollgeetc.isrecdedinthemotvehicleco

11、staccount.Thevehiclecostisallocatedtotheindividualwellsbasedontheactualwelldepth.(8)Allotheroverheadcostisallocatedtotheindividualwellsbasedontheactualwelldepth.ABCOilWellCementingCompany’soverheadcostisabout50%ofthetota

12、lcost.Underthecurrentcostingsystemoverheadcostisprimarilyallocatedtotheindividualwellsbasedontheactualwelldepth.Asaresultthecurrentoverheadallocationmethodisoversimplified.Thereisnotmuchcauseeffectrelationshipbetweeneach

13、ofthesixoverheadaccountcoststhecostdriverofusingtheactualwelldepth.Thatmeansthatunderthecurrentcostingsystemthecompany’sindividualwellcementingcostsaredisttedsubstantially.Therefethecompany’stopmanagementdecidedtoimprove

14、theaccuracyofthecurrentcostingsystembysettingupanABCteamwiththeconsultationoftwoofourcoauthstoconductanempiricalstudyofthecompany’smajactivitiesactivitycostpoolstodesignimplementanABCsystemwithappropriatecostdrivers.AtAB

15、COilWellCementingCompanytheABCteaminconsultationwithtopmanagersidentifiessixactivitycentersoflimestagewelldrillingstransptationrepairmaintenancelabatytestingadministrativecodination.InthesesixactivitiestheABCteamfindstha