期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2009
卷号：4
期号：5
页码：84
DOI：10.5539/ijbm.v4n5p84
出版社：Canadian Center of Science and Education
摘要：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.
