The Research About The Resource Consumption Accounting Of Theory And Implementation System

Since the 21st century, with global economic integration and the impact of the rapid development of high-technology enterprise manufacturing environment has undergone profound changes, the traditional cost accounting methods is facing new challenge by technical factors (such as information technology, brand and technical standards etc.) In the past 20 years, Activity Based Cost are the main contents, the cost management based ABC used of static monetary index hardly reflect the consumption of resource and strengthen the cost management dynamically. The core of the German cost management principles is the GPK put forward by H.G.Plaut, it developed in lately 60s and early 70s. The GPK establish responsibility cost centers including fixed cost and resource consumption standards and control the resource consumption and cost expenditure by analysis and by comparing the difference between the standard cost and the actual expenditure of cost center. Although the GPK will help resource management dynamically, but still remains shortcomings if use it independently:lack information of indirect cost, the cost of updated system is too high, and difficult appraise the capacity of resource in short time. Resource Consumption Accounting will work with the GPK and ABC, investigated activity cost by resource-oriented from the perspective of resource and resource consumption, not only help to make up for the shortage of traditional ABC, but also extend the strategic control system into the business activities of enterprises. The RCA in the United States starting from 2002 as an innovative cost-management methods to be promoted. Resource Consumption Accounting not only improved ABC from internal the enterprises but also enhance the strategic cost management system from the perspective of the use of external resources.This paper based on previous research introduces the origin, essence, the basic concepts, the implementation conditions and the implementation system of RCA etc., and extend the system of related implementation. Hope to promote new cost management reform in our country.