作業(yè)成本法成本動因選擇：應用于中國石油公司[文獻翻譯](已修改)
2025-07-05 18:14 本頁面
【正文】 原文：The Choice of Cost Drivers in ActivityBased Costing: Application at a Chinese Oil Well Cementing CompanyIn recent years, activitybased costing (ABC) has bee a popular cost and operations management technique to improve the accuracy of product or service costs for firms to stay petitive. Two authors went to Xi’an area to collect a sample data on fuel overhead cost, number of wells, welldepth, distance, weight, and tonkilometers at a Chinese oil well cementing pany. We also verified the data accuracy with the pany controller. This study investigates how to choose the appropriate cost driver of fuel overhead costs when adopting ABC . Using the linear regression analysis and the maximum rsquare improvement (MAXR) model selection method, the empirical results show that among the five possible cost drivers of the number of wells, the distance from the office to the field, the weight of the cement and additive materials, the depth of well cementing, and the tonkilometers measured by the product of the distance and the weight, the best cost driver is the product of the distance and the weight. Thus, by applying the ABC system and using the product of the distance and the weight as the cost driver will improve the fuel cost allocation accuracy among individual wellsABC is the first to study and select cost driver(s) for a Chinese pany using aseries of regression models. This pany implements the traditional costing system using a simplified single cost driver, oil well depth, to allocate six overhead costs to individual wells. The pany’s top management was concerned with the current method that distorted the total cost of each individual oil well cementing work. Our study shows that by using the ABC system and the regression analysis method to select the appropriate cost driver, the pany can improve the accuracy of its overhead cost allocation to an individual well.The remainder of this paper is structured as follows. The next section describes the pany background, activities, and activity cost pools. It is followed by a theoretical analysis of cost driver options. Then we conduct empirical tests of overhead cost driver options using an oil well cementing firm’s data, which includes hypotheses development, research design, data description and a discussion of the main results. The final section presents the conclusions of this study.ABC Oil Well Cementing Company, a cost center affiliated with a Chinese Stateowned Oil Conglomerate, specializes in cementing oil wells and gas wells. In petroleum well construction, cementing is the process used to make sure that an oil or a gas well is firmly protected for the later oil or gas exploration work. The organizational structure of ABC Oil Well Cementing Company is presented in Chart1. There are six headquarter overhead departments, four well cementing units, and four repair and maintenance stations. Under each cementing unit, there are construction teams, lime storages, and laboratories. Cementing units A, B, and C, with an overall annual drilling footage of more than million meters, are in charge of oil well cementing work. Cementing unit D, with an overall annual drilling footage of more than millionmeters, is in charge of both oil and gas well cementing work. The current costing system is a traditional costing system to account for each of the individual wells. Specifically,(1) The direct material is mainly posed of the cement and additive materials. The direct material cost is charged to the individual wells directly.(2) The overhead cost is recorded under the following six cost accounts: fuel cost,traveling cost, labor cost, equipment related cost,
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