社会经济水平在不断提高,为了顺应商品经济的发展,实行了成本会计这一活动。所谓成本会计,就是一种对资源消耗费用以及成本投入等进行的核算活动。但目前的经济发展较为迅速,传统的成本会计已经难以跟上形式,所以对成本会计进行相应的创新与改革是势在必行的,本文结合实际情况,对成本会计的概念与具体实施进行了阐述,并对资源消耗会计进行了详细的分析。 The social and economic level is constantly improving. In order to comply with the development of the commodity economy, cost accounting has been implemented. The so-called cost accounting, is a resource consumption costs and costs involved in accounting activities. However, the current economic development is relatively rapid, the traditional cost accounting has been difficult to keep up with the form, so the corresponding cost accounting innovation and reform is imperative, this article combined with the actual situation, the concept of cost accounting and the implementation of a Elaborated, and made a detailed analysis of resource consumption accounting.