本文首先从研发支出对于石油企业的意义出发,结合石油企业研发内容的特点,并站在管理会计的角度,探讨应用作业成本法使石油企业的研发支出成本化,最终使石油企业的研发支出能够分摊至研发产品,如油气及炼化产品的成本上,这样也使企业内部管理层可以更为准确地掌握产品实际成本,以便于提高企业的油气及炼化等研发产品的成本管理实效。 Starting from the significance of R & D expenditures for petroleum enterprises, combining with the characteristics of R & D content of petroleum enterprises and standing from the perspective of management accounting, this paper explores the cost of R & D expenditures of petroleum enterprises by applying ABC and finally enables R & D expenditures of petroleum enterprises Apportioning to the cost of R & D products such as oil, gas and refinery products also enables the company’s internal management to more accurately grasp the actual cost of the product in order to improve the cost management effectiveness of R & D products such as oil and gas and refinery.