资本花费管帐在治理管帐中的应用剖析（国外英文资料）.docVIP

资源消耗会计在管理会计中的应用分析（国外英文资料） The application analysis of resource consumption accounting in management accounting Abstract: Resource consumption accounting (RCA) is by the consumption of resources between departments transfer to manage costs, highlights the strategy of the enterprise cost accounting characteristics. Is the homework cost method and elastic} marginal cost method is the combination of use. This paper on the basis of resource consumption accounting concepts, accounting and management accounting application in the practical significance of the introduction and analysis of related aspects such as modern management accounting many new progress has been made in the late 20 century, with homework as the core operation costing (ABC) is one of them. The application of the principle of operation cost advances the development of accounting technology such as cost accounting, cost management and budgeting. But the operating cost method also has its inherent limitations. Because the information used in the job cost method is limited to static monetary indicators, it is difficult to clearly reflect the consumption of resource dynamics. Elastic marginal cost method (GPK) based on elastic marginal cost as the core, namely, to establish responsibility cost center, including fixed cost and resource consumption standards, through the comparison and analysis of the actual expenditure of cost center and the difference between standard cost. Control cost and resource consumption spending. The elastic marginal cost method can help dynamic resource management, but it also has some disadvantages, such as lack of indirect cost information and the cost of system updating. Resource consumption accounting (RCA), was born in 2002 in the United States, a new method of cost accounting to homework cost method and elastic marginal cost method of a new trial. And the two methods complement each other, effectively integrate the resources management and cost accounting. Is the innovation o