Study on the Application of RCA in College Education Cost Accounting

Yanhui Wang · Yanqing Zhuang · Zhezhe Hao · Jian Li

21 citations0/0 files storedInternational Journal of Business and Management

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting Education and Careers

Abstract

The resource consumption accounting (RCA) integrating activity-based costing (ABC) with Germanic flexible marginal costing (GPK) is not only a new cost accounting method, but the innovation of the cost management system. Its application has been gradually emphasized by more and more people, and the application range is extending continually. Combining with the characteristics of college, we discussed the applicability of RCA in the college education cost accounting in this article, and simply narrated the application approaches of RCA and the problems in the application that should be concerned by us.

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2016Improving health care costing with resource consumption accounting

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