Research On Cost Control Of YQ Coal Company Based On Resource Consumption Accounting

Activity-Based costing(ABC)is difficult to clearly reflect resource consumption because the information it provides is limited to static monetary indicators.The flexible marginal cost method in Germany,through establishing the resource consumption standard and the responsibility cost center,compares the actual expenditure and the standard cost of the cost center,and finds out the difference between the cost center and the standard cost.Control the resource consumption and cost expenditure of the enterprise.Elastic marginal cost method is beneficial to dynamic resource management,but there are still some defects in indirect cost information if the flexible marginal cost method is used independently.And resource-oriented accounting for resource consumption can combine the two to a certain extent.To make up for the shortcomings of traditional activity-based costing.Based on the cost control method of resource consumption accounting,the cost control of YQ Company is studied.According to the current situation of cost control in YQ Company,this paper analyzes and designs the cost control based on resource consumption accounting,and analyzes the problems existing in the company by using the annual cost accounting method,and carries on the design and implementation of the cost control based on the accounting of resource consumption.At the same time,the similarities and differences between the traditional cost control method and the control results after the implementation of the resource consumption accounting method are analyzed and compared,and it is found that the resource consumption accounting can accurately trace the consumption of resources.The decision information obtained by managers is more convenient and true,and the traditional cost accounting is solved.Kind of problem,make cost control efficiency raise significantly.After the implementation of resource consumption accounting,the enterprise can more accurately reflect the cost,improve the quality of accounting information,help enterprise managers to make decisions,better cost allocation and control,and improve the social competitiveness of enterprises.