作业成本法成本动因选择：运用于中国石油公司[文献翻译].docVIP

原文： The Choice of Cost Drivers in Activity-Based Costing: Application at a Chinese Oil Well Cementing Company In recent years, activity-based costing (ABC) has become a popular cost and operations management technique to improve the accuracy of product or service costs for firms to stay competitive. Two authors went to Xi’an area to collect a sample data on fuel overhead cost, number of wells, well-depth, distance, weight, and ton-kilometers at a Chinese oil well cementing company. We also verified the data accuracy with the company controller. This study investigates how to choose the appropr