The application of resources consumption accounting in an enterprise

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.