Management Accounting Tools and Application Cases -- Resource Consumption Accounting Method and Application

DOI

10.2991/ichssr-17.2017.84How to use a DOI?

Keywords

Activity based costing, Elastic marginal cost method, Resource consumption accounting.

Abstract

With the rapid development of economy and technology, the traditional activity-based costing method is difficult to reflect the utilization effect of resources, and cannot reflect the initial state of the inherent cost, it is difficult to meet the need of management decision-making, cost accounting innovation is imperative. Resource consumption accounting is a new cost accounting method which is based on the activity-based costing method and the German flexible marginal cost method. It is a great innovation of cost accounting in recent years. This paper is based on the introduction of the basic principles of resource consumption accounting, explains the accounting process of resource consumption accounting and provides reference for the future application of resource consumption accounting in enterprises by taking Q enterprise as an example.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yijuan Liu
AU  - Ting Wang
PY  - 2017/05
DA  - 2017/05
TI  - Management Accounting Tools and Application Cases -- Resource Consumption Accounting Method and Application
BT  - Proceedings of the 2017 3rd International Conference on Humanities and Social Science Research (ICHSSR 2017)
PB  - Atlantis Press
SP  - 402
EP  - 408
SN  - 2352-5398
UR  - https://doi.org/10.2991/ichssr-17.2017.84
DO  - 10.2991/ichssr-17.2017.84
ID  - Liu2017/05
ER  -