Research On The Application Of Resource Consumption Accounting In The Cost Management Of Service Industry

With the globe economy's ever-increasing development,the continuous increase of population,and the constant decrease of available resources in globe,the transformation and upgrading of economic structure have become an urgent issue for all countries.While the primary industry and the secondary industry are facing a difficult situation,the tertiary industry represented by the service industry has flourished and has become an indispensable element in the national economy.While the wave of economic globalization has driven the rapid development of the service industry,how to survive and develop in the fierce competition has become an urgent problem for enterprises in service industry.Faced with various pressures inside and outside the industry,it is obviously difficult to solely rely on improving service quality and enriching service content to improve the comprehensive competitiveness of an enterprise.How to reduce service costs and achieve optimal allocation of resources has also become a key factor that restricts the development of service enterprises.Modern service industry has a variety of forms and a wide range of businesses.However,the core links cannot be separated from the "services" provided directly or indirectly by people.Therefore,the measurement and control of service costs has become a key link.The nature of "service" determines that there are inherent defects in the service industry's cost measurement system.Using manufacturing enterprises as the carrier,traditional cost management methods just simply “immaterializing” material products and views labor costs as service enterprises' main business costs,which lacks both theoretical basis and data support.Being resource-oriented,resource consumption accounting originated in the United States describes the relationship between activities and resources in service industries in a more objectively way in combination with activity-based costing and marginal costing.In the resource consumption accounting system,the minimum measurement unit for service costs is resources,which are divided into different resource aggregation points according to the attributes of the resources,and in this way,service costs are classified and the relationship among resources aggregation points is used to define the degree of impact of different resource consumptions on costs to conduct cost planning and control.Through the study of service industry costs and resource consumption accounting,a brand new understanding about using the resource aggregation points to collect service costs is obtained.Based on thinking about the "pure service" cost characteristics,the study designs the cost accounting process and controlling methods for service industry under the perspective of resource consumption accounting and demonstrates the specific application process with a large number of cases,illustrating the feasibility of implementation of resource consumption accounting in service industry cost management.Finally,on the basis of profound analyses of the case results,the study puts forward the suggestion of using resource consumption accounting to improve the accuracy of cost accounting in the service industry and to strengthen the service industry's cost planning and control,which has important reference value for service industry cost measurement and control.The application of resource consumption accounting is still in its infancy in China.Therefore,such researches and explorations have certain pioneering significance for the application and promotion of resource consumption accounting in China.