如何可以更好的实施作业成本管理？
How to better the implementation of operating cost management?
主要探讨了我国企业实施作业成本管理的意义、困难和对策。
This article mainly discusses the significance, difficulties and tactics of applying operational cost control in Chinese enterprises.
简要论证了油气田企业实施作业成本管理的必要性、适应性和可行性。
The necessity, adaptability and feasibility of operational cost management in the enterprises of oil and gas fields are demonstrated in brief.
实施井下作业成本核算不仅需要建立和完善内部管理制度，还要有必要的信息系统予以支撑。
Carrying out the cost calculation of underground activity not only needs to set up and perfect the inner management system but also needs information system to back it up.
对于作业成本管理的的实施通过成本计划、成本控制、成本核算和成本分析及考核等方面进行了讨论。
The advantage of ABC lies not only in the accuracy of cost calculation, but in advanced Activity-Based Management.
作为先进的成本管理方法，作业成本法受到愈加广泛的关注，而如何更好地实施和应用作业成本法就愈发重要。
As the advanced method of cost management, ABC has attracted wide attention. It is very important to implement ABC well.
作为先进的成本管理方法，作业成本法受到愈加广泛的关注，而如何更好地实施和应用作业成本法就愈发重要。
As the advanced method of cost management, ABC has attracted wide attention. It is very important to implement ABC well.
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