Responsibility For Cost Accounting Research, And Evaluation Issues

Nowadays, the trend of economic globalization is becoming more and more popular. As the largest developing country, China is joining the trend from all-aspects. For our firms, how to fit this trend is a big problem. After joined the WTO successfully in 2001, we have quite a few opportunities to deal with foreign companies in international markets. By the mean time, we should recognize that there are harder competitions between different companies come from different countries. So we are challenged by a new question: how to survive and develop under the keen competitive circumstance?As far as the writer's concerned, I think our firms should insist in the way of "cultivation of both the inner and the outer". The outer refers to enlarge the business and earn more percentage of the market. The inner means that our firms should optimize the way of management to develop well.After a long time of experiments and conclusion, we find some scientific management ways in practice such as "Balanced Score Cards", "Economic Value Added", "Strategic Cost Management". Among those methods, we pay more attention to the "Responsibility Cost Management" because of its unique advantages to the manufacturing factories. By the means of modern manufacture technology, information technology and large scale application of the Internet and Intranet, RCM has quite a few use in manufacturing factories. Because of the advanced IT system, we may integrate all useful cost data with manufacture process and furthermore, manage cost information dynamically and solve the bottle-neck matter of traditional cost model. At the same time, thinking about the advantages of science, technology and the multi-demand of our customers, there's a deep change in the manufacturing factories. In terms of that old counting and appraisement of cost model, the writer wants to describe the concept of RCM and adds the RCM to the traditional cost system and make a little contribution to our scientific management.The structure of this paper is written as below: The first part: "The introduction of RCM"This part makes a summon of the theory of RCM. By differing the confusing ideas of traditional cost model and RCM, the writer points that under new circumstance some advanced factories have the capability to apply RCM. And the writer prepares the application of RCM with some necessary factors. The second part: "The counting model of RCM"The counting model of cost is very primary for any cost management. Only through constructs cost system and deals with cost which have done can we measure those information properly. In this part the writer talks about two different cost models and then choose the "Single-track model" RCM for those well-management manufacturing factories. The third part: "The appraisement model of RCM"Without any exaggeration, the most important thing of RCM differing from traditional cost model is that we may measure cost and the differences in terms of different parts and process. Then we may appraise responsibility by measure each responsibility unit. In this part, the writer underlines the resolution of those difference index to approach the goal from "calculate for calculate" to "calculate for management".