作业成本法成本动因选择：应用于中国石油公司[文献翻译]

原文：TheChoiceofCostDriversinActivity-BasedCosting:ApplicationataChineseOilWellCementingCompanyInrecentyears,activity-basedcosting(ABC)hasbecomeapopularcostandoperationsmanagementtechniquetoimprovetheaccuracyofproductorservicecostsforfirmstostaycompetitive.TwoauthorswenttoXi’anareatocollectasampledataonfueloverheadcost,numberofwells,well-depth,distance,weight,andton-kilometersataChineseoilwellcementingcompany.Wealsoverifiedthedataaccuracywiththecompanycontroller.ThisstudyinvestigateshowtochoosetheappropriatecostdriveroffueloverheadcostswhenadoptingABC.Usingthelinearregressionanalysisandthemaximumr-squareimprovement(MAXR)modelselectionmethod,theempiricalresultsshowthatamongthefivepossiblecostdriversofthenumberofwells,thedistancefromtheofficetothefield,theweightofthecementandadditivematerials,thedepthofwellcementing,andtheton-kilometersmeasuredbytheproductofthedistanceandtheweight,thebestcostdriveristheproductofthedistanceandtheweight.Thus,byapplyingtheABCsystemandusingtheproductofthedistanceandtheweightasthecostdriverwillimprovethefuelcostallocationaccuracyamongindividualwellsABCisthefirsttostudyandselectcostdriver(s)foraChinesecompanyusingaseriesofregressionmodels.Thiscompanyimplementsthetraditionalcostingsystemusingasimplifiedsinglecostdriver,oilwelldepth,toallocatesixoverheadcoststoindividualwells.Thecompany’stopmanagementwasconcernedwiththecurrentmethodthatdistortedthetotalcostofeachindividualoilwellcementingwork.OurstudyshowsthatbyusingtheABCsystemandtheregressionanalysismethodtoselecttheappropriatecostdriver,thecompanycanimprovetheaccuracyofitsoverheadcostallocationtoanindividualwell.Theremainderofthispaperisstructuredasfollows.Thenextsectiondescribesthecompanybackground,activities,andactivitycostpools.Itisfollowedbyatheoreticalanalysisofcostdriveroptions.Thenweconductempiricaltestsofoverheadcostdriveroptionsusinganoilwellcementingfirm’sdata,whichincludeshypothesesdevelopment,researchdesign,datadescriptionandadiscussionofthemainresults.Thefinalsectionpresentstheconclusionsofthisstudy.ABCOilWellCementingCompany,acostcenteraffiliatedwithaChineseState-ownedOilConglomerate,specializesincementingoilwellsandgaswells.Inpetroleumwellconstruction,cementingistheprocessusedtomakesurethatanoiloragaswellisfirmlyprotectedforthelateroilorgasexplorationwork.TheorganizationalstructureofABCOilWellCementingCompanyispresentedinChart1.Therearesixheadquarteroverheaddepartments,fourwellcementingunits,andfourrepairandmaintenancestations.Undereachcementingunit,thereareconstructionteams,limestorages,andlaboratories.CementingunitsA,B,andC,withanoverallannualdrillingfootageofmorethan1.9millionmeters,areinchargeofoilwellcementingwork.CementingunitD,withanoverallannualdrillingfootageofmorethan0.8millionmeters,isinchargeofbothoilandgaswellcementingwork.Thecurrentcostingsystemisatraditionalcostingsystemtoaccountforeachoftheindividualwells.Specifically,(1)Thedirectmaterialismainlycomposedofthecementandadditivematerials.Thedirectmaterialcostischargedtotheindividualwellsdirectly.(2)Theoverheadcostisrecordedunderthefollowingsixcostaccounts:fuelcost,travelingcost,laborcost,equipmentrelatedcost,motorvehiclerelatedcost,andotheroverheadcost.(3)Themonthlyactualfuelconsumptionforallcementingunitsisrecordedinthefuelcostaccount,andisappliedtoindividualwellsbasedonpredeterminedfuelbudgetpercentages.(4)Themonthlyactualtravelingcostreimbursementforallindividualwellsfromallcementingunitsisrecordedinthetravelingcostaccount.Thetravelingcostisallocatedtoindividualwellsbasedontheactualwelldepth.(5)Themonthlyactuallaborcostforallcementingunits,includingthesalary,bonus,fringebenefits,andovertimepremium,isrecordedinthelaborcostaccount.Thelaborcostisallocatedtotheindividualwellsbasedontheactualwelldepth.(6)Themonthlyactualequipmentrelatedoverheadcostforallcementingunits,includingthedepreciationexpense,rentalexpense,andrepairandmaintenanceexpense,isrecordedintheequipmentcostaccount.Theequipmentcostisallocatedtotheindividualwellsbasedontheactualwelldepth.(7)Themotorvehiclecostforallcementingunits,includingtheinsurance,governmentchargedadministrationfeeforhighwaytransportation,vehiclelicensefee,andtheroadtollcharge,etc.,isrecordedinthemotorvehiclecostaccount.Thevehiclecostisallocatedtotheindividualwellsbasedontheactualwelldepth.(8)Allotheroverheadcostisallocatedtotheindividualwellsbasedontheactualwelldepth.ABCOilWellCementingCompany’soverheadcostisabout50%ofthetotalcost.Underthecurrentcostingsystem,overheadcostisprimarilyallocatedtotheindividualwellsbasedontheactualwelldepth.Asaresult,thecurrentoverheadallocationmethodisover-simplified.Thereisnotmuchcause-effectrelationshipbetweeneachofthesixoverheadaccountcostsandthecostdriverofusingtheactualwelldepth.Thatmeansthatunderthecurrentcostingsystem,thecompany’sindividualwellcementingcostsaredistortedsubstantially.Therefore,thecompany’stopmanagementdecidedtoimprovetheaccuracyofthecurrentcostingsystembysettingupanABCteamwiththeconsultationoftwoofourco-authorstoconductanempiricalstudyofthecompany’smajoractivities,activi