Author(s)

Xiong Ying

Corresponding Author

Xiong Ying

ABSTRACT

How an enterprise develops its own strength and can realize the future development trend of the enterprise in the context of so severe social and economic competition, will inevitably involve the use of resources in the process of competition. As a product of commodity economy, cost seriously affects the value of commodities. To ensure the effective use of enterprise resources, cost accounting is an indispensable part of the production operation process. The simple cost accounting method cannot meet the current rapid development environment. As a new cost accounting innovation method, resource consumption accounting can more systematically and more effectively maximize resources.

KEYWORDS

Cost Accounting, Resource Consumption Accounting, Innovation