基于RCA法的供应链企业间成本核算研究  

Research on the inter-firm cost in supply chain based on the RCA method

作　　者：雷星晖[1] 张柯[1] 

机构地区：[1]同济大学经济与管理学院,上海200092

出　　处：《物流工程与管理》2010年第1期80-82,共3页Logistics Engineering and Management

基　　金：国家自然科学基金资助项目:面向战略性成本管理的供应链成本核算体系研究(70672083)

摘　　要：文中对作业成本法在供应链成本核算中的应用提出质疑,提出适用于供应链成本核算的资源消耗会计方法。具体核算流程为先对企业成本项目中的材料成本和管理费用进行细分,再对明细项目进行资源消耗种类的分析,为每一种资源类型建立资源结集点,将消耗同种资源的成本归入同一结集点,最终实现企业间成本的核算目的。The RCA （Resource Consumption Accounting） can apply to the supply chain cost accounting, which is a new method evolved based on ABC combined with GPK. The assembly point can be established for human resources, financial resources and material resources. Then transaction costs and relationship costs can be deduct respectively from the primary and secondary assembly point according to whether it is directly related to inter-firm transactions. The demonstration of the process that deducts the cost of the supply chain from the cost of single company can be done by algebraic expression.

关 键 词：供应链成本 企业间成本 RCA 

分 类 号：F274[经济管理—企业管理]