资源消耗会计

在接下来的第四章，本文主要论述了资源消耗会计在实际操作层面中涉及的一些问题，包括应用条件、实施流程等。

And then , in the next chapter the paper mainly expounds some problems in implementing RCA .

于是，作为作业成本法延伸与补充的新一代成本管理方法资源消耗会计应运而生。

So , as an extension of ABC , a new cost management method , RCA came into being .

成本会计创新与资源消耗会计

Cost Accounting Innovation and the Resource Consumption Accounting

提出了基于资源消耗会计作业预算的流程、应用条件。

The paper expound the process and application conditions of Activity-Based Budgeting based on RCA .

在第三章，本文主要阐述了资源消耗会计的原理和一些具体核算方法，以便来说明资源消耗会计在核算闲置/剩余生产能力等方面所具有的优势。

In the chapter 3 , the paper discusses the basic theories and the accounting methods in RCA in order to illustrate its advantages in accounting for excess / idle capacity , and so on .

最后，针对资源消耗会计在我国企业实际应用中可能存在的问题提出了可供参考的解决办法，讨论了资源消耗会计在不同行业推广使用时应注意的问题以及其应用前景。

Finally , the article proposed reference solutions to the problems that may exist in the practical application of RCA , discussed some problems which need pay attention to when RCA applies in different industries .

首先，从理论的角度介绍了传统的分配方法以及资源消耗会计理念并在研究分析的基础上总结出了资源消耗会计下辅助生产费用分配的三个特点。

Firstly , introduced from a theoretical point of view on the traditional distribution method and the philosophy of RCA through research and analysis summarized three characteristics of service department expenses distribution based on RCA .

将资源消耗会计思想与辅助生产费用分配方法相结合，能够有效弥补传统分配方法的缺陷及不足，符合当今时代企业对成本核算合理性及准确性的客观要求。

Associate resource consumption accounting with service department expenses distribution method can effectively make up the deficiency of the traditional distribution method , meet the objective requirements of rationality and accuracy in cost calculate of our times .

然而目前关于资源消耗会计的研究大多集中在理论方面，涉及实务操作的可谓少之又少，对于将资源消耗会计思想应用于辅助生产费用的分配这一问题的研究更是一个盲点。

But now most of the studys on resource consumption accounting are concentrated in the theory , there are very few practical operation involved , what is worse , appling the resource consumption accounting to service department expenses distribution is a blind spot .