论文总字数：14632字

摘 要

在全球经济一体化和高科技的迅猛发展的趋势下，传统意义上的成本核算方法已经无法适应新型企业的发展，因此成本会计创新势在必行。资源消耗会计是成本会计创新的产物，掌握资源消耗会计的理论基础与具体实践对成本会计领域的进步和企业的发展来说都至关重要。本文以成本会计创新的论述作为出发点，论述其创新思路和必要性，提出了成本会计创新的新模式：资源消耗会计，最后以N火车站为例对资源消耗会计这一成本会计方法做出详细研究，发现了资源消耗会计在与成本会计创新对接时产生的问题，并加以对策建议。

关键词：资源消耗会计，成本会计，资源

Abstract：Under the trend of global economic integration and rapid development of high technology, the traditional cost accounting method has been unable to adapt to the development of new enterprises, so cost accounting innovation is imperative. Resource consumption accounting is the product of cost accounting innovation. Mastering the theoretical basis and concrete practice of resource consumption accounting is of great importance to the progress of cost accounting and the development of enterprises. This article takes the cost accounting innovation elaboration as the starting point, discusses its innovation thought and the necessity, proposed the cost accounting innovation new pattern: the resource consumption accounting. Finally, taking N railway station as an example, this paper makes a detailed study on the cost accounting method of resource consumption accounting, finds out the problems in the connection between resource consumption accounting and cost accounting innovation, and proposes countermeasures.

Keywords：Resource consumption accounting, Cost Accounting, Resource

目录

1引言............................................................3

1.1研究背景......................................................3

1.2研究意义......................................................3

2成本会计创新....................................................3

2.1成本会计概述..................................................4

2.2成本会计创新思路..............................................4

2.3成本会计创新的必要性分析—以作业成本法为例....................4

3 成本会计创新与资源消耗会计的关系............................... 5

3.1成本会计创新影响着资源消耗会计................................5

3.2资源消耗会计影响着成本会计创新................................6

4成本会计创新下的资源消耗会计................................... .6

4.1 资源消耗会计理论概述......................................... 6

4.2 资源消耗会计的特征........................................... 7

4.3创新后资源消耗会计的优势...................................... 7

4.4资源消耗会计的实际应用——以N火车站为例...................... 8

4.4.1 N火车站基本情况以及成本构成................................8

4.4.2成本核算模型................................................ 9

4.4.3应用流程...................................................10

5资源消耗会计在与成本会计创新相互对接的过程中存在的问题......... 12

5.1成本信息收集工作量较大....................................... 12

5.2部门之间成本预算存在计算误差................................. 12

5.3 缺乏与资源消耗会计相关的技术人才和技术支撑.................. 12

6完善成本会计创新下资源消耗会计的对策........................... 13

6.1构建完整的成本管理信息系统................................... 13

6.2 根据企业实际情况寻找合适的数据处理软件...................... 13

6.3加强人员的技术培训........................................... 13

结论............................................................ 14

参考文献........................................................ 15

致谢............................................................ 16

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