Journal of Corporate Accounting & Finance · 2009 · 83 citations · 0 references
AuditingBusiness OperationsManagement Accounting MethodologyAccounting TechnologyEconomic AccountingManagement DevelopmentAccountingAccounting PolicyManagementActivity‐based CostingBusinessAccounting PracticeGeneral BusinessCost ManagementResource Consumption AccountingFinancial AccountingAccounting Information SystemsBusiness Administration
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.