Discussion About The Application Of Resource Consumption Accounting In Enterprise Cost Management

With the continuous reform of economic system,China has become a global manufacturing powerhouse.But when the economic market development gradually personalized,China's low-cost advantage is gradually lost,Dong Feng Automobile Co.,Ltd.As the representative of the domestic large-scale manufacturing enterprises using traditional operating cost method for cost management is often difficult to clearly reflect the consumption of resources,can't accurately predict the needs and use of resources,which involves a series of problems.Such as serious waste of resources,the use of resources is difficult to decide,can't effectively coordinate the internal resources,products and services bear the productivity of idle costs attribution is unknown and other issues;The existence of these problems is mainly due to the fact that the management information provided by the activity-based cost management method is not clear,and this management method only provides the information of monetary measurement and can't clarify the quantitative information of resource use.Resource consumption accounting combines German cost accounting and activity-based costing method,it's different with the activity based costing method,Resource consumption accounting focuses on the relationship between resources and resources,integrating the analysis of resources and operations,based on the cost of the causal relationship between the cost of resource allocation to the product.The allocation of resources in the entire cost management project is more explicit,reflecting not only the amount and type of resources consumed by each operation,but also the budget for the resource consumption of the operations.Resource oriented cost management is of special significance for the rational allocation of auxiliary production costs,accounting for idle production capacity,budgeting,performance evaluation and other aspects.Therefore,the resource-oriented cost management,for the rational allocation of auxiliary production costs,enterprise accounting idle production capacity,budget preparation,performances evaluation and so on are particularly positive significance.With the increasing of automobile markets,more and more changes of the size of organization happened,method of manufacturing science and technology updating make the cost management of Dong Feng Automobile Co.,Ltd.faces more and more difficult,such as the waste of resources is difficult to manage,the cost of risk is difficult to grasp,the enterprise performance evaluation to reflect the actual situation of enterprises etc.Due to the existence of these problems,as well as the perfect financial data and the strong cost control consciousness,it is necessary and feasible to apply resource consumption accounting to the cost management of Dong Feng Automobile Co.,Ltd.In order to be able to successfully promote the consumption model of resource consumption in Dong Feng Automobile Co.,Ltd.and to avoid the conflict brought about by the reform,the implementation of the program can take a step-by-step approach,in a workshop trial,and then extended to the enterprise as a whole.The implementation of resource consumption accounting is mainly carried out around four points: the preparation of job budgets centered on resource collection points;cost-accounting of resources and consumption based on cost drivers;differential analysis of budgeting and cost accounting results;Level,operating cost level and product cost level.Of course,the promoted work before need to do a good job in the preparation of basic work to ensure the successful implementation of resource consumption accounting model.Although the application of resource consumption accounting in Dong Feng Motor Co.,Ltd.in theory and practice are superior to the traditional cost accounting methods,but in the specific implementation process may still be some problems.Such as,The original cost management system cost information of Dong Feng Automobile Co.,Ltd.is not through,the data processing software can't meet the collection of a large number of cost information,the implementation of the program is difficult to get the attention of relevant personnel,lack of resources,accounting background with the relevant technical personnel and technical support problem.And therefore the company in the implementation of resource consumption accounting process need to pay attention to these obstacles,and to improve,for example,to improve the enterprise cost information management system,to explore the appropriate data processing software,to strengthen the technical staff training and other measures.In short,resource consumption accounting as a new cost management ideas and methods,not only can help enterprises make the right decisions,but also to strengthen the cost control of enterprises is of great significance.