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on a value chain analysis, service enterprise management decision-making. As for the empirical research on Activity-Based Costing, articles on behalf of are as follows: Hu Yi-ming (2006: 21) in “ABC, ABM’s spontaneous formation and development in China's enterprises" considers that ABC in China’s enterprises has great use of space. Wang Pingxin, Han Xinmin and LeQinLu (1999: 37-40) in "Activity Based Costing, Activity-Based Management and its application in the reality of our country" point out that ABC method does not apply only to advanced manufacturing enterprises, in non-advanced manufacturing is also applicable, and in Xi'an plants do a successful survey research. Lin Bin and others’ "Activity-Based Costing in China's railway transportation enterprise application case study" discusses the superiority and specific methods of ABC in rail transport enterprises, for the reality this plays a guidance of great practical significant role. In addition a number of scholars such as Ma Jianli (2000: 31) and Cao Cuizhen (2003: 87) respectively do deeper analysis on Activity-Based Costing in the insurance industry, the postal business. </FONT></P> <P><FONT style="BACKGROUND-COLOR: #ffffff" face=宋体>As for the possibility research on Application of activity-based costing, Zhu Yun, Chen Gongmeng (2000: 34) do research on the Application of ABC in Hong Kong, they use the form of letters for 810 companies (including listed companies and CIMA - the Hong Kong branch of the charted institute of management accountants in non-listed companies) conduct an investigation, and write to the Chief Financial Officer of each company or the manager responsible for financial aspects. The design of the questionnaire used covers some of the details of ABC method, the use of activity-based costing and corporate experience, such as the basic situation. From the feedback letters we can find that in the use of activity-based costing companies the average year is four years, it is clear that a large number of companies have not long time to touch activity-based costing. As for 76 companies which do not use and do not have intention to use it, there 37 companies know the knowledge. There are 39 know little about it. One of the highest uses of ABC is for the retail industry, the Post Express, to investigate the utilization rate of all samples was 100%, followed by public utilities, the utilization rate of 40%, banking and financial sector to 9.09 percent. But now in the oil refining industries, there is no research on this area in China about ABC, so this dissertation aims to fill in the gap.</FONT></P> <P><FONT style="BACKGROUND-COLOR: #ffffff" face=宋体>1.3 importance of the study<BR>With China's accession to the WTO, oil refining enterprises are facing new and more complex environment for the development of competition in the market. Domestic petrochemical market has gradually become the open market; price and service has become the two major magic weapons for market competition (Cooper, 1991: 24). Faced with fierce competition in the market, only through the optimizing allocation of resources, system restructuring, technological innovation and strengthening management, to do everything possible to reduce costs, and to improve service quality, can gain a competitive edge in the competition and keep Invincible. </FONT></P> <P><FONT style="BACKGROUND-COLOR: #ffffff" face=宋体>In order to adapt to the new situation, China's oil refining enterprises through reorganization of assets establish the China National Petroleum and China Petrochemical these two Group Company, and successfully listed on the domestic and foreign security markets. With ultra-large-scale group strategy they obtain competitive advantage (Yu, 1994: 76). At the same time they use laid-off, divest non-major assets, streamline operations and expand the terminal means of sales. This internal re-structu