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伴随着全球化经济发展浪潮,越来越多的中国企业开始涉足海外业务,但由于海外项目的特殊环境及诸多复杂因素影响,使企业往往承受着成本管控方面的巨大压力。本文区别于传统成本核算方法,尝试从作业成本法下成本动因分析的角度入手进行研究,以提高成本信息的精确度;并通过对海外石油项目具体业务的剖析,阐述了成本动因分析的合理运用方法、及应用管理策略。
With the tide of global economic development, more and more Chinese enterprises have started to engage in overseas business. However, due to the special environment of overseas projects and many complicated factors, enterprises are often under tremendous pressure on cost control. This article is different from the traditional cost accounting methods, try to start from the perspective of cost-driven analysis of ABC, in order to improve the accuracy of cost information; and through the analysis of the specific business of overseas oil projects, expounds the rational use of cost-driven analysis Method, and application management strategy.