Resource Consumption Accounting in Engineering Project

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Abstract:

Resource Consumption Accounting (RCA) is the theory innovation of management accounting. Taking the resources as the junction, It perfectly unifies Activity-Based Costing (ABC) and Grenzplankostenrechnung (GPK). The author will attempt to use the idea of RCA in project cost management in this thesis.

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4207-4210

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October 2013

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© 2014 Trans Tech Publications Ltd. All Rights Reserved

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