Research On The Application Of Resource Consumption Accounting In C Motor Factory

In recent years,with the gradual popularization of informationization and intellectualization,the business model of enterprises has become more complex,and the competition among enterprises in various industries has become increasingly fierce.The effective cost control has become one of the key factors for major enterprises to enhance their core competitiveness,because reasonable cost information can help management to formulate strategies,make decisions,evaluate and improve business performance.For the dominant manufacturing industry in our country,if the company can not accurately grasp the cost information of the enterprise and carry out reasonable and effective cost control,it may face a difficult situation in the fierce competition.The most important prerequisite for obtaining accurate cost information is that enterprises should have a relatively perfect cost management system and adopt a more comprehensive,accurate and effective cost accounting method to calculate the production cost of enterprises.Manufacturing cost method was once highly praised by Chinese manufacturing enterprises,but with the continuous change of business model,the limitations of manufacturing cost method in manufacturing cost allocation and period cost accounting made it increasingly difficult to meet the needs of modern production.The introduction and application of activity-based costing(ABC)improved the accuracy of cost accounting results and promoted enterprises to control cost effectively.However,in the process of practical application,the drawbacks of activity-based costing were constantly highlighted,which promoted the birth of resource consumption accounting(RCA).As an advanced cost accounting method,resource consumption accounting combines the advantages of activity-based costing and GPK.On this basis,it introduces the guiding thinking of "resources",which has been favored by a large number of scholars in recent years.On the basis of systematically introducing the related theories of cost accounting methods,this paper took the problems existing in the traditional cost accountingsystem currently used by C Motor Factory as the basis for selecting topics and launches a discussion.Combining theory with practice,this paper made a comprehensive analysis of C Motor Factory.Based on the analysis of the current situation of cost accounting of C Motor Factory,the necessity and feasibility of applying resource consumption accounting to C Motor Factory were analyzed in this paper,combining with the development status,industry background and domestic and foreign market conditions of C Motor Factory in the manufacturing industry.Based on this,the accounting system of resource consumption accounting was constructed and applied.The applicability and superiority of resource consumption accounting in cost accounting and management of C Motor Factory were analyzed from the accounting results.At the same time,this paper also discussed the problems that may arise in the application of resource consumption accounting and tried to provide solutions,and summarized the matters needing attention in the promotion of resource consumption accounting in advanced manufacturing industry.The research shows that the resource consumption accounting is suitable for the current production and operation situation of C Motor Factory.By using the resource consumption accounting,the management and decision-making level of the enterprise can get the hierarchical profit information table of C Motor Factory,and can calculate the surplus/idle production capacity in the actual production process.This is conducive to the correct and effective cost control and management of the internal management of the enterprise,so as to make reasonable management decisions and enhance the core competitiveness of C Motor Factory.