Resource Consumption Accounting

Resource Consumption Accounting

:Resource Consumption Accounting (RCA) is formally defined as a dynamic, fully integrated, principle-based, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization.:RCA is a new, flexible, comprehensive management accounting approach based largely on the German management accounting approach Grenzplankostenrechnung (GPK) and also allows for the use of activity-based drivers.

Background

:Resource Consumption Accounting emerged as a management accounting approach around 2000 and was subsequently developed at CAM-I (Consortium for Advanced Manufacturing –International), [

*cite journal|last=Krumwiede|first=Kip R.|title=Rewards and Realities of German Cost Accounting|journal=Strategic Finance|issue=April|date=2005|pages=p.27-34|issn=1524-833X

*cite journal|last=Van der Merwe|first=Anton|title=Management Accounting Philosophy Series I: Gaping Holes in Our Foundation|journal=Cost Management|volume=Vol.21|number=Number 3|issue=May/June|date=2007|pages=p.5-11|issn=1092-8057

*cite journal|last=Van der Merwe|first=Anton|title=Management Accounting Philosophy Series II: Cornerstones for Restoration|journal=Cost Management|volume=Vol.21|number=Number 5|issue=Sept/Oct|date=2007|pages=p.26-33|issn=1092-8057

*cite journal|last=Van der Merwe|first=Anton|title=Management Accounting Philosophy Series III: An Evaluation Framework|journal=Cost Management|volume=Vol.21|number=Number 6|issue=Nov/Dec|date=2007|pages=p.20-29|issn=1092-8057

External Links

*cite web|url=http://www.rcainstitute.org|title=RCA Institute Official Web Site
*cite web|url=http://www.imanet.org|title=Institute of Management Accounting (IMA) - Publisher of "Strategic Finance"
*cite web|url=http://ria.thomson.com/eStore/detail.aspx?ID=ZMCMP&productInfo=Details&SITE=|title=Thomson Reuters - Publisher of "Cost Management"


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