Research On Resource Consumption Accounting

The environment that organizations operate in is increasingly dynamic and complicated. As a result, organizations need a cost management system that reflects these changes in a timely, accurate manner. During the last more than two decades Management Accounting has focused it's attention on activity, and ABC has also become a cost management system that was been held in very high esteem. But with the deep study and practice, the disadvantages of ABC have been exposed gradually. So the new generation of cost management system—RCA that can extend and remedy ABC come into being at the opportune historic moment. RCA combines ABC with GPK, and it builds up an advanced cost management system that can integrate resources and cost accounting from accounting objectives, quantity structure and cost behavior.In the chapter 1, the paper mainly introduces the background and meaning of studying RCA; in the chapter 2,it firstly discuss the disadvantages of ABC and the advantages of GPK, then summaries the causes that RCA comes into being. In the chapter 3,the paper discusses the basic theories and the accounting methods in RCA in order to illustrate its advantages in accounting for excess/idle capacity, and so on. And then, in the next chapter the paper mainly expounds some problems in implementing RCA. At last, in chapter 5 it discusses the meaning, prospect of RCA implementation and gives some advices to our cost management.The paper believes that RCA is a product which cost accounting innovates. There is a very positive practical significance for pushing forward the innovation and development of cost accounting if fully understanding the RCA's theoretical connotations and implementation.