Study On The Cost Accounting Management Of PM Company Based On Resource Consumption Accounting

In the current relatively sluggish economic situation, Raw materials, humanresources, plant rent and other costs are getting higher and higher, so Small andmedium sized private manufacturing industry of our country is faced with hithertounknown test. How to enhance profitability in order to maintain the competitivenesshas become the key to the survival of the enterprises, While the exact cost andeffective management to become the enterprise effective strategies to reduce thebreakeven point of improving competitiveness, has a significant impact on the costand operation decision-making enterprises. The disadvantages of traditional costaccounting has become increasingly, enterprises need a set of cost managementsystem can provide comprehensive and accurate information for enterprise pricingstrategy, product direction and the direction of the market.Resource consumption accounting is a new cost management method, this papersort out and summarize the relevant literature, consider the use of resourceconsumption accounting better reflect the true cost situation, help the enterprisemanagement to make the right decision, allow enterprises to occupy the dominantposition in the fierce competition in the market. But the use of the cost accountingmethods need to be combined with the actual situation of industries and enterprises,the cost of foreign advanced management method is not only "ism", no matter usecost accounting method and idea of what, and establish a set of enterprise practicalcost accounting system, to provide guidance for the decision-making of the enterprisepurpose.In this paper, through the literature induction, the research methods of fieldresearch based on case analysis, industry and product characteristics of PM powerdistribution equipment company based, on the basis of the analysis of the costmanagement of the existing problems, combined with the actual situation of PMpower distribution equipment company, the actual operation of the application ofadvanced theory of resource consumption accounting for the cost management of PMpower distribution equipment the company, established the model of resourceallocation and resource consumption accounting application process, solves thepractical problem of PM power distribution equipment company in cost accounting,and for the establishment of non-standard customized enterprise cost accounting system is also a good reference, so it has an important guiding significance inpractice.