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]-展示頁
2025-07-02 18:14本頁面
【正文】 pth.(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 consultation with top managers, identifies six activity centers of lime storage, well drillings, transportation, repair and maintenance, laboratory testing, and administrative coordination.In these six activities, the ABC team finds that the transportation activity overhead cost is the most important cost for pany management to control. The transportation activity includes packing, loading, and transporting the direct materials and the equipment needed for well drillings from the pany office to the oil well field. Cement trucks, tank trucks, watertank lorries, and pressure cars are needed for the transportation activity. Cement trucks are viewed by the ABC Company as transportation equipment, while tank trucks, watertank lorries, and pressure cars are viewed as transportation andcementing equipment.The resource consumption or overhead cost for the transportation activity includes labor cost, equipment related cost, facility related cost such as parking or renting fees, and other motor vehicle cost. Considering that driving the tank trucks, watertank lorries, and pressure cars from the pany office to the oil field are needed both for the transportation purpose and the well drilling purpose, it is difficult to decide on the proportion of labor cost and equipment cost that should be assigned to the “transportation” activity pool and the “well drillings” activity pool.Fuel cost is also incurred both for the purpose of transportation and for the purpose of well drillings. Again, it is difficult to decide which part of the fuel expense should be assigned to the activity pool of “transportation” and which part of the fuel cost should be assigned to the activity pool of “well drillings”. According to the historical data pattern revealed from the field interview, the fuel cost incurred for the purpose of well drillings account for 30% of the total fuel cost. The ABC team decides to assign all the fuel cost to the activity pool “transportation” and to assign related labor and equipment costs to the activity pool of “well drillings.” Fuel cost accounts for 812% of the total overhead cost, thus the application of fuel cost will significantly influence the cost of the individual wells. Therefore, the selection of an appropriate cost driver of fuel cost is critical for an accurate cost assignment.There are two purposes of activitybased costing. The first purpose is to prevent cost distortion. Cost distortion occurs because traditional costing bines all indirect costs into a single cost pool. This pool is allocated on the basis of some resource mon to all of the pany’s products, typically direct labor
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