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1、山东科技大学硕士学位论文摘要AbstractDuringthepast20years,themainresearchcontentsofthecostmanagementareactivities.Tosomeextent,it’shardforthecostmanagementbasedonABCtoreflecttheconsumptionofresource.Sincelately60sandearly70s,thecoreoftheGermancostmanagementistheGPK.Duetotheestablishm
2、entofthecostcentersandsetupofthefixedcostandresourceconsumptionstandards,thecorporationscananalyzeandcomparethedifferencebetweenthestandardsoffixedcostandresourceconsumptionandtheactualexpenditureofthecostcenters,byanalyingthisdifferencethecorporationcantakesomemeasure
3、stocontroltheresourceconsumptionandcostexpenditure.TheusingofGPKisgoodtocostmanagement,butGPKstillremainssomedefects(suchaslackingtheindirectcostinformationandsoon)ifusingitseperately.ResourceConsumptionAccountingwhichintegratetheGPKmethodandtraditionalABC,canhelptooff
4、setsomeshortagesofABCtosomeextent.Onthebasisofthebasicconceptsandprinciplesofresourceconsumptionaccounting,thisarticleapplythebasicideasofresourceconsumptionaccountingtomanufacturingindustrycostmanagement,integratestheadvantagesofexistingcostmanagementmodels,buildthene
5、wcostmanagementsystem.Onthebasisofthis,thisarticlewillusethelifecycletheory,fromdifferentstages(productdesignphase,procurementphaseandmanufacturingphase)toresearchtheapplicationoftheresourceconsumptionaccountingspecific.Themostimportantfeatureofthisarticleisfromtheaspe
6、ctsofresourceconsumptionaccountingtoresearchthecostplanning,costcontrol,varianceanalysisandperformanceassessment,combinedwiththethecharactersofproductdesignphase,procurementphase,manufacturingphaseandtheexampleanalysttoshowthatitiseffectivetodothecostmanagementbasedonr
7、esourceconsumptionaccountingandopenupthenewperspectiveinthisfield.Keywords:ResourceConsumptionAccounting,CostManagement,ProductDesignPhase,ProcurementPhase,ManufacturingPhase山东科技大学硕士学位论文目录目录1绪论............................................................................
8、...........................................................11.1问题的提出.................................................
