NDLI: The application of resources consumption accounting in an enterprise

Content Provider	IEEE Xplore Digital Library
Author	Qiong Zhang Xiucheng Dong Rong Huang
Copyright Year	2011
Description	Author affiliation: Centre for China Oil and Gas Industry Development Research, China University of Petroleum, Beijing, China (Xiucheng Dong; Rong Huang) \|\| Centre for China Oil and Gas Industry Development Research, China (Qiong Zhang)
Abstract	The disadvantages of ABC have been exposed gradually by the deep studying and practicing. So the new generation of cost management system—RCA that can extend and remedy ABC come into being at the opportune historic moment. RCA combines ABC with GPK, and it builds up an advanced cost management system that can integrate resources and cost accounting from accounting objectives, quantity structure and cost behavior, enterprise cost management so as to provide accurate and reliable information. Resource consumption accounting as the product innovations in cost accounting, fully understand and grasp the meaning of resource consumption accounting theory and its practical implementation is positive and practical significance on cost accounting for the promotion of reform and development. In this paper, resource consumption accounting concepts as the starting point, based on the basic principles of the resource consumption accounting, build a systematic and comprehensive cost management model for Chinese enterprises. At present, the resource consumption accounting has not been applied in Chinese enterprises, the article by resource consumption accounting applied case studies, designed to provide some reference value to resource consumption accounting application in China.
Starting Page	2481
Ending Page	2484
File Size	183293
Page Count	4
File Format	PDF
ISBN	9781457705359
e-ISBN	9781457705366
DOI	10.1109/AIMSEC.2011.6011109
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2011-08-08
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Computational modeling Finance Production Activity based costing Cost management Planning Cost analysis Cost accounting Petroleum Resource consumption accounting
Content Type	Text
Resource Type	Article

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