如何可以更好的实施作业成本管理？
How to better the implementation of operating cost management?
三是油气田企业的作业成本分析；
Third, the analysis of activity base cost of oil & gas enterprises.
阐述了作业成本法的基本概念、方法；
The subject of administration is a basic concept in the administration law.
作业成本法是一种先进的成本计算方法。
Activity-based cost analysis is the method analyzing the cost around activity.
作业成本会计完全不同于传统成本会计。
The activity based cost accounting is totally different from the traditional cost accounting.
而作业成本法正是适应这种要求而产生的。
Moreover, It can balance other performance requirement of the operating.
—减少作业成本和时间。
作业成本法的研究为成本管理提供了一个新思路。
Homework cost method of the research provides a new way of thinking for cost management.
差异分析是作业成本管理中重要的决策支持工具。
Variance analysis is an important decision support tool of activity-based cost management.
作业成本法；工程项目施工；成本核算；成本管理。
Activity-Based Costing; Engineering Project Construction; Cost Management.
在我国，对作业成本法的应用只是停留在尝试阶段。
In our country, the application of Activity-based Costing just remains at the stage of attempt.
第二部分，对标准成本法与作业成本法融合的论述。
Part three has put forward the amalgamation of ABC and Standard Cost methods.
内部订单管理是成本核算以及作业成本核算的最详细的层次。
Internal order management is the most detailed operational level of cost and activity accounting.
但是，作业成本法只是一个成本计算系统，而不是成本控制系统。
However, activity-based costing is a cost system, rather than cost control system.
为此，本文提出了将作业质量成本管理引入高校的观点。
Therefore, this article proposed the work quality cost management introduction university's viewpoint.
同时作业费用增加，使得采油成本加大。
While operating charge increase, and the production cost enhanced also.
单人作业，操作简单，效率高，成本低。
Single-person operation, simple operation, high efficiency, low cost.
通过对物流作业模型的分析，提出了物流成本计算的方法。
Through an analysis of the logistics homework model, has proposed the cost calculation method...
通过对物流作业模型的分析，提出了物流成本计算的方法。
Through an analysis of the logistics homework model, has proposed the cost calculation method...
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