The Study Of Service Department Expenses Distribution Based On Resource Consumption Accounting

With the development of market economy, enterprises' survival environment has undergone great changes. In order to survive and make development in the fierce competition, cost control and accurate calculate is making greater and greater influence on managers'decision-making plan. In the product operations, cost problem has always been the main bottleneck of the modern enterprises. Nowadays, quality and accuracy of accounting information have become increasingly demanding, service department expenses as one of the most important integral part of the costs and expense, the accuracy of calculate not only directly affect enterprise cost accounting,decision making and control but also directly related to the survival of enterprises . so, using scientific and rational approach to distribute service department expenses is very important. However, most enterprises have used the traditional method for a long time, there are many shortcomings of the traditional method in distributing service department expenses, this is obviously can not adapt the accuracy demand of the manager in the modern society.Don't like the traditional cost management thoughts, the resource consumption accounting is a kind of pull-based cost management method, take the resource needing as the starting point to assure the previous sector's resource supplement condition, effectively integrate the resource management and cost accounting In the cost management system, offer great conveniences for enterprises'cost management budget compilation, it is the new thinking of cost accounting. Associate resource consumption accounting with service department expenses distribution method can effectively make up the deficiency of the traditional distribution method, meet the objective requirements of rationality and accuracy in cost calculate of our times. But now most of the studys on resource consumption accounting are concentrated in the theory, there are very few practical operation involved, what is worse, appling the resource consumption accounting to service department expenses distribution is a blind spot. Based on this, the paper combings related theories of RCA and it's practical operation, point at the common phenomenon which the service department expenses distribution unscientific selected the topic and construction of the main research framework of this paper, using qualitative analysis and quantitative analysis, combing theoretical research and case analysis. Firstly, introduced from a theoretical point of view on the traditional distribution method and the philosophy of RCA through research and analysis summarized three characteristics of service department expenses distribution based on RCA. Secondly, use two schemes for one case to calculate the results and compared these two results, discussed the advantages and disadvantages of the two schemes and their application, provided reference information for manager's decision-making in choosing the schemes. Finally, using the cost– effectiveness model, discussed the feasibility of service department expenses distribution based on RCA. The research has shown that, under the principles of cost– effectiveness, using RCA to distribute the service department expenses in advanced cost management environment is favorable for reflecting the enterprises'true cost of statement, is favorable for improving the quality of accounting information, is favorable for helping managers making the right decisions to make the enterprise have a favorable position in the increasingly fierce competition.