Dissertation > Excellent graduate degree dissertation topics show

Research on RCA Application in Construction Enterprises

Author: HuChao
Tutor: HuangYiHong
School: Nanchang University
Course: Accounting
Keywords: RCA ABC Construction Enterprises Costing Management
CLC: F285
Type: Master's thesis
Year: 2011
Downloads: 129
Quote: 0
Read: Download Dissertation

Abstract


Product cost calculation methods directly influences the accuracy of the product cost information. The traditional cost calculation method has certain inaccuracy in the distribution of indirect costs, which leads directly to the product cost’s unaccurate. Activity-based Costing that was brought in 1980’s solves the problem of inaccurate allocation of indirect costs, improves the insufficient of the traditional costing method. However, it takes much money to account costs and the accounting process is complex. At present, most of enterprises still use the traditional cost method for cost accounting in China. Therefore, the traditional cost method directly affects the accuracy of the cost information, which is not conducive to managers to make right management decision, finally will affect the enterprise development.Resource consumption accounting (RCA) is a new innovation of cost accounting methods, it was launched in the United States of America in 2002, it is the fusion of ABC and GPK. At present, the research on RCA is still at the starting stage, about its practical application is lack. Now, construction project cost management in Chinese construction enterprises is mainly the site management and operations management, and the construction project has high value, long construction period and other characteristics, the phenomenon of wasting resources often occurs. In the cost accounting of a construction enterprise, the domestic research is mainly focused on using ABC to improve enterprise cost management. Therefore, exploring the resource consumption accounting in construction enterprise application, has important significance in improving the construction level of enterprise cost management, enhancing the market competition ability of the enterprise, enriching and perfecting the cost accounting theory and practice.This paper is based on the resource consumption accounting theory research, for construction enterprises cost management issues, deeply study to enrich and broaden the cost accounting research field, and provide theoretical support and practical reference for the cost management of construction enterprises.

Related Dissertations

  1. K Company’s Improving Planning and Forecasting for the Reasonable Allocation of Inventory,F224
  2. The Research of Enterprise-enviromental Cost Management,F275.3
  3. The structure of export commodities of Yunnan Province of the Greater Mekong Subregion,F752.62
  4. Armed Police Force barracks construction project cost management research,TU723.3
  5. Functional Study on Floral Development Related B and C Class of MADS-box Genes in Phalaenopsis,S682.31
  6. Representing and Reasoning About Costs Using Tove Ontology and Resource Consumption Accounting,F275.3
  7. Rubisco and Rubisco activase cucumber on low light response and adaptation,S642.2
  8. The Research on Assistant Decision Support System of Storage for Mobile Company’s Network Components,TP315
  9. BTO production mode H's supply logistics optimization,F426.471
  10. Cost Control for the Automotive Interior Trim Project,F426.471
  11. Research on the Logistics Costs Management of Formica Decorative Material Co. Ltd. Shenzhen Branch,F259.2
  12. ERP Environment Cost Management Value Chain,F275.3
  13. The Applied Research of BPR in the Production Plan,F273
  14. Research on Storage Location Assignment in Transfer Stations of Large-scale Hydropower Development Projects and Simulation System,TV737
  15. The Optimization and Design of Organization Structure for ABC Enterprise,F270
  16. The Application Design of Activity-based Costing in Telecom Service,F626.115
  17. ERP-based system design of operating cost management,F270.7
  18. A Study on the Development Strategy of ABC Security Co. Ltd,F832.39
  19. The Study on the Complementarities between Liaoning and the Surrounding Countries,F224
  20. The Impact of Vertical Specialization on the International Competitiveness of China’s Industry,F124
  21. Zero Inventory Management Base on Schedule Plan of S Enterprise,F253.4

CLC: > Economic > Economic planning and management > Infrastructure the economy > Basic Development Finance Company ( construction unit Finance)
© 2012 www.DissertationTopic.Net  Mobile