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| Author: | Keys, D.E. Merwe, A. van der |
| Title: | The case for RCA: excess and idle capacity |
| Journal: | Journal of Cost Management
2001 : JUL/AUG, VOL. 15:4, p. 21-32 |
| Index terms: | ACCOUNTING ACTIVITY-BASED COSTING RESOURCE MANAGEMENT |
| Language: | eng |
| Abstract: | The mapping method of Resource Consumption Accounting (RCA) significantly enhances the management of the resource side of the activity-based costing model. RCA complements the activity-based costing model by incorporating the visible homogenous measures of capacity, directly expressing the interrelationships between resource elements, reflecting the initial inherent nature of cost, and accounting for excess and idle capacity. |
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