| During the past 20 years, the main research contents of the cost management are activities. To some extent, it's hard for the cost management based on ABC to reflect the consumption of resource. Since lately 60s and early 70s, the core of the German cost management is the GPK. Due to the establishment of the cost centers and set up of the fixed cost and resource consumption standards, the corporations can analyze and compare the difference between the standards of fixed cost and resource consumption and the actual expenditure of the cost centers, by analying this difference the corporation can take some measures to control the resource consumption and cost expenditure. The using of GPK is good to cost management, but GPK still remains some defects (such as lacking the indirect cost information and so on) if using it seperately. Resource Consumption Accounting which integrate the GPK method and traditional ABC, can help to offset some shortages of ABC to some extent.On the basis of the basic concepts and principles of resource consumption accounting, this article apply the basic ideas of resource consumption accounting to manufacturing industry cost management, integrates the advantages of existing cost management models, build the new cost management system. On the basis of this, this article will use the life cycle theory, from different stages (product design phase, procurement phase and manufacturing phase) to research the application of the resource consumption accounting specific.The most important feature of this article is from the aspects of resource consumption accounting to research the cost planning, cost control, variance analysis and performance assessment, combined with the the characters of product design phase, procurement phase, manufacturing phase and the example analyst to show that it is effective to do the cost management based on resource consumption accounting and open up the new perspective in this field. |
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