Since 2014
Resource Consumption Accounting: A New Approach to Management Accounting
Management and Administrative Sciences Review
View Archive Info| Field | Value | |
| Title |
Resource Consumption Accounting: A New Approach to Management Accounting
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| Creator |
Rahimi, Mahmoud
Sheybani, Zahra Sheybani, Ehsan Abed, Fazeh |
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| Subject |
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Resource consumption accounting, G.P.K, activity based costing, idle capacity |
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| Description |
This paper introduces resource consumption accounting as an innovative approach to management accounting which focuses on managers as the primary users of the information and provides the best knowledge of traditional management accounting. This method emphasizes that organization’s resource causes costs, therefore in costing systems the focus should be on resources and consumption of them. Resource consumption accounting combines two costing approaches, activity based and German cost accounting method known as GPK. This approach in addition to providing an opportunity for managers to make decisions, makes task management accounting as operational. The purpose of this article is to explain the concept of resource consumption accounting, its components and features and application of this method in organizations. First we address to introduction of resource consumption accounting, background, causes of its emergence and the problems that previous costing systems faced it. Then we provide principles and assumptions of this method, finally we describe the implementation of this method in organizations and its advantages over other costing techniques.
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| Publisher |
Academy of Business & Scientific Research
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| Contributor |
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| Date |
2014-06-18
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://absronline.org/journals/index.php/masr/article/view/213
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| Source |
Management and Administrative Sciences Review; Vol 3, No 4 (2014): Special Issue (June); 532-539
2308-1368 2310-872X |
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| Language |
eng
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| Relation |
http://absronline.org/journals/index.php/masr/article/view/213/234
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| Rights |
Copyright (c) 2014 Management and Administrative Sciences Review
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