Resource consumption accounting: Manager‐focused management accounting

Larry R. White

85 citations0/0 files storedJournal of Corporate Accounting & Finance

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Accounting and Organizational Management Accounting Theory and Financial Reporting Operations Management Techniques

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Abstract This article presents resource consumption accounting (RCA), a management accounting methodology that focuses on the manager—not the external financial statement—as the primary user of its information. Based largely on German management accounting methods in use for at least 60 years, it incorporates the best insights of activity‐based costing (ABC), the theory of constraints (TOC), and traditional management accounting thinking. © 2009 Wiley Periodicals, Inc.

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2015Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory 2012The Measurement and Management of Unused Capacity in a Time Driven Activity Based Costing System 2014A Framework for Cost-Aware Process Management: Cost Reporting and Cost Prediction 2013A framework for cost-aware process management : generation of accurate and timely management accounting cost reports

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