The Application of Resource Consumption Accounting in Cost Management of Manufacturing Engineering Project
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.
Yuhang Yang and Yan Ma
S. H. Qin and D. Yan, "The Application of Resource Consumption Accounting in Cost Management of Manufacturing Engineering Project", Advanced Materials Research, Vol. 323, pp. 229-233, 2011