急求英文翻译ABC

利用成本分析功能，对炼厂各装置、作业、产品的计划成本和实际成本进行成本的构成分析、差异分析，为生产经营决策提供决策支持数据。在炼厂成本分析中，利用价、量、消耗的三因素分析能够更加全面准确的对成本发生情况进行认真剖析，从而合理有效地控制成本。

优化调整企业生产运行方案

石油企业的效益是通过产品的销售实现来完成的，而产品又是经过多个生产装置的连续加工完成的，要想知道效益到底产生在哪几个装置，每个装置到底产生多少效益，就必须按生产装置进行成本核算，将这些装置加工的原料和产品都转换成市场价格，分别计算各个装置的加工效益，从而实现装置效益与市场相结合，做到心中有数，并以此来优化和调整生产方案，使有限的原料和加工能力为企业创造出更多的利润。

深度控制产品成本

作业管理通常用下列方式降低成本：1)作业消除；2)作业选择；3)作业减低；4)作业分享。在成本动态分析的基础上，根据ABC系统去建立各种作业、半成品、产成品的实际作业及产品成本数据库，可以形成炼厂的作业及产品标准定额，从而确定各个作业费用要素可控成本的比例。

不可完全依赖ABC

由传统的以数量为基础的成本计算发展到现代的以作业为基础的成本计算是成本会计科学发展的大趋势。ABC的应用应注意以下几点：

1．作业改进是作业成本核算发挥效益的体现。只有把作业成本法提供的精确信息用于炼油企业决策，这种方法才有利于企业提升管理水平。

2．防止片面认为作业成本法只核算制造费用。实际上,作业成本法能提供完整的产品成本信息,只是直接材料、直接人工成本核算与传统成本法相同,区别集中在制造费用的归集与分配程序上。

3．别指望作业成本法提供详尽的产品成本信息。从信息经济学的信息经济性理论来看,将作业成本法搞得过于复杂并不经济。不要把作业成本法视为尽善尽美的工具,盲目排斥传统成本法。客观地看,作业成本法的应用尚处于初级阶段,有很大的局限性。

The use of cost analysis function, the various refinery installations, operations, products, planned cost and actual cost of the composition of a cost analysis, variance analysis, for production and management decision-making decision support information. In the refinery cost analysis, the use of price, volume, consumption of three factors to be more comprehensive and accurate cost analysis of the occurrence of serious, rational and effective way to control costs.

Optimal adjustment of production to run the program

Oil companies benefits are achieved through product sales to be completed, and the product is that after so many production units completed in a continuous process, in order to know the benefits in the end arise in which several devices, each device in the end produced little benefit, it must be carried out according to the production unit cost accounting, processing of raw materials of these devices and products are converted into market prices, we calculate the effectiveness of each processing unit in order to achieve efficiency and market devices combine be aware of and used to optimize and adjust the production program, so that the limited raw materials and processing capacity of enterprises to create more profits.

Depth control of product cost

Operations management is usually to reduce costs in the following ways: 1) work to eliminate them; 2) Operating choice; 3) operations to reduce; 4) work-sharing. Dynamic analysis of the cost based on the ABC system to build a variety of operations, semi-finished products of the actual operation and product cost database, you can form a refinery scale operations and product standards in order to determine the cost of operating the various elements of controllable costs ratio.

Can not be totally dependent on ABC

From the traditional volume-based costing to develop to a modern operating cost is calculated based on cost accounting of the scientific development trend. ABC, applications should note the following points:

1. Operating improvement is activity-based costing to the effectiveness of expression. Only when the activity-based costing to provide accurate information for refining business decisions, this approach only help enterprises to enhance their management level.

2. To prevent one-sided view that activity-based costing accounting only manufacturing costs. In fact, activity-based costing can provide a complete product cost information, only direct materials, direct labor cost method with the traditional costing the same as the difference concentrated in the manufacturing costs of the imputation and allocation procedures.

3. Do not count on activity-based costing to provide detailed information on product costs. From information economics, economics of information theory point of view, the activity-based costing Gaode not cost too complicated. Do not activity-based costing as a perfect tool for the blind rejection of traditional cost method. Objectively speaking, the application of activity-based costing is still in its infancy, there are significant limitations.