Research On Cost Management Improvement Of JD Company Based On Resource Consumption

Practitioners and researchers found that the traditional cost method could not solve the problems of cost information distortion and unreasonable cost allocation.Activity based costing(ABC)was proposed in 1952,which greatly reduced the subjective assignment in product calculation,but neglected the cost drivers and failed to provide detailed product information to the cost information users.Then the German accountant put forward resource consumption accounting(RCA),a new resource-oriented cost management method,which combines the advantages of activity-based cost method and elastic marginal cost method,and can solve the problem of product cost information distortion.Coking enterprises generally apply the traditional cost method,resulting in cost information distortion.High proportion of raw material cost and high proportion of by-product output are the cost characteristics of coking enterprises,so enterprises need to master detailed and accurate product cost information,so resource consumption accounting can meet the cost management needs of coking enterprises.In this paper,literature analysis and case analysis are used to carry out research on cost management improvement based on RCA for JD company,a coking enterprise.This paper is divided into five parts.The first part introduces the background of RCA and the literature review related to RCA.The second part is to explain the basic concept and principle of RCA,briefly introduce the content of cost management,and introduce the application of RCA in cost management in detail.The third part analyzes the current situation of enterprise cost management in detail,analyzes the existing problems and causes of cost management,and demonstrates the feasibility of introducing RCA.The fourth part is the case analysis part,aiming at the problems existing in the company’s cost management in the third chapter,we choose to use the basic principles of RCA to improve the three aspects of cost accounting,cost analysis and cost assessment.Through case analysis,the conclusion is reached that RCA is feasible in JD company.The research on cost management improvement based on RCA not only solves the problems of subjective allocation of cost and distortion of product cost information,but also optimizes the calculation method of profit result and cost assessment content,which is a qualitative leap for cost management.