作业成本法是一种先进的管理方法。石油行业是我国国民经济链条中的重要一环,同时也面临着降本增效的沉重压力。因此,本文对作业成本法在石油企业中的应用进行了认真研究。一、作业成本法的内涵作业成本管理(Activity-Based Costing Management,ABCM)是以提高客户价值、增加企业利润为目的,基于作业成本法的新型集中化管理方法。它通过对作业及作业成本的确认、计量,最终计算产品成本,同 ABC is an advanced management method. The oil industry is an important part of the national economy chain in our country. At the same time, it is also under the heavy pressure of reducing costs and increasing efficiency. Therefore, this paper studies the application of ABC in petroleum enterprises. I. The Connotation of Activity-Based Costing Activity-Based Costing Management (ABCM) is a new centralized management method based on Activity-Based Costing (ABC), aiming at improving customer value and increasing business profits. It is through the confirmation of operations and operating costs, measurement, the final calculation of product costs, with