The Application of Resource Consumption Accounting in Cost Management of Manufacturing Engineering Project

Article Preview

Abstract:

Resource consumption accounting (RCA) is a major innovation in manufacturing management accounting. It combines activity-based costing and marginal cost elasticity of Germany. RCA can be used to the analysis and management of E / I production, the basis for budget of project, and provide evidence for sub-projects and sub-contract.

You might also be interested in these eBooks

Info:

Periodical:

Pages:

229-233

Citation:

Online since:

August 2011

Export:

Price:

Permissions CCC:

Permissions PLS:

Сopyright:

© 2011 Trans Tech Publications Ltd. All Rights Reserved

Share:

Citation:

[1] Yang Jiliang. A new method of cost accounting - resource consumption accounting overview. Accounting Communications (General) . 2005 (4).

Google Scholar

[2] Wang Haibo. Project cost control. China's township enterprises accounting . 2010 (2).

Google Scholar

[3] Feng Qiao roots. Advanced Management Accounting. Nanjing: Nanjing University Press . 2009: 119-122.

Google Scholar

[4] SPKothari, TZLys, DJSkinner, RLWatts, JLZimmerman editor. Xin Yu such as translation. Contemporary Accounting Research - Review and comment on. Beijing: China Renmin University Press. 2009: 591.

Google Scholar

[5] Ai-Dong Liu. forefront of management accounting theory. Central South University Press . 2006 (7): 367-374.

Google Scholar