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Resource Consumption Accounting

RCA Resources

While the PACE Profitability Analytics Framework (PAF) is based on costing principles rather than any
specific costing methodology, one method that is consistent with the PAF principles is Resource
Consumption Accounting (RCA). In order to increase access to information regarding RCA, this page lists
some of the most significant documents regarding RCA and provides a sense of RCA’s approach to
creating cost information for internal decision support. 
 
Important documents to read to understand the RCA approach to modeling are:

Manager-Focused Management
Accounting

RCA Case 3

RCA Case 1

German Vs US Cost Management

RCA Case 2

RCA Theory

RCA's resource centric view has its roots in German cost accounting, especially GPK (Grenzplankostenrechnung). The most comprehensive textbook on GPK (Wolfgang Kilger, Flexible Plankostenrechnung und Deckungsbeitragsrechnung) was republished in Germany in 2000 with an introductory chapter that puts the original GPK concepts in perspective with newer management accounting developments and research activities. In particular, Chapter Zero discussed GPK in light of concepts that came to prominence since the mid 1980's. Chapter Zero was translated into English and published as:

Marginal Costing as a Management Accounting

Blue Book - Final

Chapter Zero in Perspective

The Clopay Case

Managerial Costing

The following documents on managerial costing principles are also related to RCA and may be of interest:

12 Articles Found

Task Force Report on Conceptual Framework

Management Accounting Philosophy II

The Foundation of Truth in Managerial Costing

Management Accounting Philosophy III

Management Accounting Philosophy I

From Methodologies To Principles and Science

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