search query: @author Merwe, A. van der / total: 4
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| Author: | Merwe, A. van der Keys, D.E. |
| Title: | The case for RCA: understanding resource interrelationships |
| Journal: | Journal of Cost Management
2001 : SEP-OCT, VOL. 15:5, p. 27-36 |
| Index terms: | ACCOUNTING CONSUMPTION COSTS RESOURCES |
| Language: | eng |
| Abstract: | In this article, the resource consumption accounting (RCA) solution is presented. The three shortfalls of activity-based costing (ABC) are addressed: 1) the interrelationships between resource pools are only indirectly expressed, 2) the changing nature of cost at the time of consumption is not reflected, and 3) the fully burdened resource costs are not provided. The characteristics of resource pool interrelationships and the demands they place on the cost management system are highlighted, including an exploration of cost dynamics at the time of consumption and an evaluation of resource pool interrelationships from an ABC perspective. |
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