服务业成本的资源消耗会计核算方法及其应用

为满足现代服务业竞争优势提升的需要,相对准确、合理地计量其成本,提供服务业企业经营决策的有用成本信息是十分必要的。服务业成本对象的特殊性对常规的成本核算方法提出了挑战,引入资源消耗会计,将其与作业成本法和弹性边际成本法有机结合,能够更客观地描述服务业企业资源与成本对象之间的关系,达到准确、合理地计量服务成本,为服务业企业提供有用的经营决策信息的目的。

Resource Consumption Accounting Methods and Application for the Cost of Service Industry

To meet the requirement of promoting the competitive advantage in modern service industry,it is a necessity to measure service industry costs accurately and reasonably,and provide the cost information for service enterprise decision-making.The particularity of service cost object is a challenge for conventional cost accounting methods.The organic combination of resource consumption accounting,activity based costing and GPK can objectively describe the relationship between resource and cost object of service...