The contribution of Resource Consumption Accounting to management accounting

• Authors: Zarzycka, Ewelina

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.

Keywords

EN

koszty zasobów; RCA; GPK

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(59(115))
• Pages: 205-222

Contributors

author

Zarzycka, Ewelina