Abstract:

Abstract enResource Consumption Accounting (RCA) is a comprehensive and integrated management accounting system. It is an integration of Activity Based Costing with the German Cost Management System (GPK- Grenzplankostenrehnung) which has been successfully practiced for decades. RCA is based on the measurement of cost allocation and computes centered on the quantity. The purposes of this study are to explain the main principles of RCA (that is known as the last link of costing methods), to show how it works and to create a basis for future studies.

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