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]-wenkub
2023-07-08 18:14:42 本頁面
【正文】 .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, motor vehicle related cost, and other overhead cost.(3) The monthly actual fuel consumption for all cementing units is recorded in the fuel cost account, and is applied to individual wells based on predetermined fuel budget percentages.(4) The monthly actual traveling cost reimbursement for all individual wells from all cementing units is recorded in the traveling cost account. The traveling cost is allocated to individual wells based on the actual well depth.(5) The monthly actual labor cost for all cementing units, including the salary, bonus, fringe benefits, and overtime premium, is recorded in the labor cost account. The labor cost is allocated to the individual wells based on the actual well depth.(6) The monthly actual equipment related overhead cost for all cementing units, including the depreciation expense, rental expense, and repair and maintenance expense, is recorded in the equipment cost account. The equipment cost is allocated to the individual wells based on the actual well depth.(7) The motor vehicle cost for all cementing units, including the insurance, government charged administration fee for highway transportation, vehicle license fee, and the road toll charge, etc., is recorded in the motor vehicle cost account. The vehicle cost is allocated to the individual wells based on the actual well depth.(8) All other overhead cost is allocated to the individual wells based on the actual well depth. ABC Oil Well Cementing Company’s overhead cost is about 50% of the total cost. Under the current costing system, overhead cost is primarily allocated to the individual wells based on the actual well depth. As a result, the current overhead allocation method is oversimplified. There is not much causeeffect relationship between each of the six overhead account costs and the cost driver of using the actual well depth. That means that under the current costing system, the pany’s individual well cementing costs are distorted substantially. Therefore, the pany’s top management decided to improve the accuracy of the current costing system by setting up an ABC team with the consultation of two of our coauthors to conduct an empirical study of the pany’s major activities, activity cost pools, and to design and implement an ABC system with appropriate cost drivers.At ABC Oil Well Cementing Company, the ABC team, in con
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