Özet:

In modern manufacturing environments, new techniques are needed because traditional cost systems are inefficient to determine product cost accurately. Resource consumption accounting (RCA) is so important for companies because of focusing on resources and not allocating idle capacity costs to products. The aim of this study is to explore benefits of RCA for companies by using case study research method in a company that operates in shotgun sector in Turkey. In this perspective, the first data received from the company was analyzed using the RCA system by creating resource pools. Then, the resource costs were allocated to activities using the RCA principles, by this way idle capacity was identified, and costs of the idle capacity were determined. In conclusion, it was determined that RCA can provide so many benefits to the company by means of determining accurate product cost, idle capacity and cost of idle capacity.

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