PL EN


2010 | 2010(59(115)) | 205-222
Article title

The contribution of Resource Consumption Accounting to management accounting

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Abstracts
EN
The aim of the article is to present the main ideas of Resource Consumption Ac-counting (RCA) – a comprehensive, fully integrated cost management system, which effectively blends the advanced German costing methods (GPK) with Activi-ty-Based Costing (ABC). It also outlines the costing methods which it comprises, i.e. ABC and GPK. Moreover, the article attempts to answer the question whether RCA is a completely new approach to cost management or only refreshment of well-known and practiced tools of management accounting. Finally the author pre-sents problems as well as benefits of implementing RCA and discusses the pro-spects for development of RCA techniques in the future.
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Publication order reference
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bwmeta1.element.ceon.element-a48a1369-29a9-3143-b813-b51fd5594ee4
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