RCA - Resource Consumption Accounting
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RCA - Resource Consumption Accounting From ControllerWiki (unreviewed) Jump to: navigation, search
RCA - Resource Consumption Accounting - is formally defined as a dynamic, fully integrated, principle-based, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization10. RCA complements the activity focus of ABC with its methods for detailed analysis of the nature and behavior of resources and by introducing ways to measure and manage capacity, including the many aspects of inactivity inherent in capacity management.
Literature
Stenzel C., Stenzel J., Essentials of Cost Management
Author
Zieliński Tomasz
