System Design On The Resource Consumption Accounting For GLS Co. LTD

In the face of the update of the business environment,especially in the current situation where Chinese household electrical appliance policy is not yet clear,GLS’s production and operation management is influenced by the impact of cost management.At the same time,whether the cost management is effective or not directly affects the GLS’s ability to compete in the market to survive,to seize market share,to guide the company’s business direction.As a new cost management accounting method,the RCA is advanced and more timely and effective.It can reflect dynamically in a timely manner during the changes in the environment.On the one hand,it inherits the basic idea of operating cost method "operations consume resources,and products consume operations".On the other hand,it is supplemented by GPK to make up for the defects of the original cost management method.RCA’s coverage of resources is not only broader,but also reflects the company’s resource capacity is more comprehensive and complete.RCA is a combination of ABC and GPK,which is a more advanced cost accounting method to meet the GLS ’s business decision-making needs and strategic decision-making needs.What’s more,it helps GLS cope with complex and varied internal and external environment and promote the GLS to develop better.After studying the existing domestic and foreign resource consumption accounting theory and the applications of the relevant literature,this thesis sums up the applications of RCA when applied in practice research from the perspective of system design.It takes the cost accounting of GLS as the research object,the construction of its cost accounting method as the research focus through the method of literature induction,case study and so on.Firstly,this thesis puts forward the necessity and feasibility of GLS ’application resource consumption accounting after analyzing the present situation and existing problems of cost accounting under GLS’ existing cost accounting method.Then,based on the current situation of GLS’s departments,this thesis has done an elaborate system design on the application of RCA to the GLS.The new cost accounting system RCA is applied to the GLS company’s cost accounting,which improves the GLS’s cost accounting system,realizes to provide an accurate and wide range of cost information for the company,and provides reference for the management decision-making of the company.Finally,it puts forward a few assurance measures for the problems that may be encountered during the implementation.Writer thinks that it needs the management’s attention and support,the advantage of the company’s various departments information support,setting up resource consumption accounting implementation team and flexible use of ERP system.The core of this thesis is to design a specific cost accounting system RCA for GLS,and to provide reference for other household appliance companies in cost accounting system.It enriches RCA’s application practice research and helps RCA’s application promotion in our country.