Oil and gas well drilling operation is taken as an example to analyze the feasibility of applying Activity-Based Cost to the petroleum and natural gas industry in China, probes into the cost driver of drilling cost of influencing the well drilling operation of oil-gas.
以钻井作业为例,对我国石油、天然气生产行业运用作业成本法的可行性进行了分析,探讨了影响油气钻井作业成本的成本动因。