作业成本法是以作业为基础进行成本分摊,通过对作业成本动因的分析和量化,更准确地分配成本,通过实施可以再造石化物流企业的流程,提高成本控制水平。从石化物流企业的作业特点来看,作业成本法在石化物流企业中应用具有一定的可行性,但也需要管理层的高度重视,并遵循重要性原则才能达到既定目标。 Activity-based costing is a cost-sharing based on operations. Through the analysis and quantification of operating cost drivers, the costs can be more accurately allocated and the cost control can be enhanced through the implementation of processes that can re-establish petrochemical logistics enterprises. From the operating characteristics of petrochemical logistics enterprises, operating cost method in petrochemical logistics enterprises with a certain feasibility, but also need management attaches great importance to and follow the principle of importance in order to achieve the set goals.