Year: 2009
Type: article
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.
DOI: 10.5539/ijbm.v4n5p84
Authors: Yanhui Wang, Yanqing Zhuang, Zhezhe Hao, Jian Li
Institution: Northeastern University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
SDG: Quality education
Open Access status: hybrid
OpenAlex ID: W1991766899