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.

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