The case for RCA: Excess and idle capacity

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 15, Issue 4 : 21-32

Review Article

The case for RCA: Excess and idle capacity

D.E. Keys

A. Van der Merwe

Northern Illinois University, Dekalb, IL, United States

Abstract

A mapping resource consumption accounting (RCA) method, which analyzes and manages the resource side of activity-based costing (ABC), was discussed. The resource elements are associated in a resource pool with an output measure that serves as the measure of capacity. RCA complements the ABC model by incorporating the visible homogeneous measures of capacity that directly expresses the interrelationships between resources, reflecting the initial inherent nature of cost, and accounting for excess and idle capacity.

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.

J. Cost Manag. open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.

Recommended Articles