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Resource consumption accounting: Manager-focused management accounting

✍ Scribed by Larry White

Publisher
John Wiley and Sons
Year
2009
Tongue
English
Weight
305 KB
Volume
20
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

This article presents resource consumption accounting (RCA), a management accounting methodology that focuses on the managerβ€”not the external financial statementβ€”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. Β© 2009 Wiley Periodicals, Inc.

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