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Resource Consumption Accounting

Welcome to the RCA Institute website, the comprehensive online source for information and services related to Resource Consumption Accounting (RCA). The RCA Institute’s primary objective is to establish a knowledgeable RCA community.  RCA Institute members have access to content not available to the public including research and publication libraries. RCA Institute members also receive discounts on products and services the institute provides.  Please feel free to contact us with any comments or questions you might have.

Associate membership in the RCA Institute is now free.  All you need to do is register.  You gain access to the Library, Bibliography, and Webcasts.  This is a great way to start learning about RCA or add to your knowledge.  The RCA Institute does not sell its membership list, and typically sends only 1 or 2 Emails per month notifying you of upcoming RCA Discussions or distributing the quarterly newsletter.

Larry R White, Executive Director 

RCA News:

RCA Discussion Series

The RCA Institute holds monthly discussion series for those interested in RCA, providing the opportunity to learn  and ask questions.  All levels of experience and interest are welcome.   The sessions will be held on a web meeting at 12:00 PM (US Eastern Time). 

The Discussions from the prior year are recorded and available on the Membership/Webcasts and Newsletters page.

2020 Discussion Series

January 24            Introduction to RCA

This discussion will introduce new attendees and review with longer term members the foundations of RCA and how it can improve information on cost and profitability.  It will focus on the central role of resources, capacity, causal relationships, and responsiveness play in improving decisions.  Begin the process of understanding how RCA connects operations to finance and provides the information to optimize your organization’s profitability or mission outcomes.

To Join:  https://altavia.zoom.us/j/487512036

February 14       Introduction to RCA Modeling – Part I

This discussion will introduce Resource Consumption Accounting modeling techniques that improve operational, cost, and profit performance.   Learn how RCA models operational resource quantities and monetary values to produce superior information on capacity use, consumption of resources, and information on costs and quantities for marginal and incremental decisions.

To Join:  https://altavia.zoom.us/j/643437252

March 13            Introduction to RCA Modeling – Part II

The discussion will illustrate the calculation methodology for Resource Consumption Accounting models.  It will present an example that shows how a factory floor and supporting activities are modeled and transformed into actionable management information using RCA.   This discussion will highlight the clear causal relationship between operational and financial information when RCA is used to develop cost information. 

To Join:   https://altavia.zoom.us/j/758005670 

 

2019 Discussion Series

Sept 13               Issues in RCA Modeling: Managerial Cost Objects  (Recorded Webinar)

Oct 11                Identifying Avoidable Costs Using RCA (Recorded Webinar)

Nov  22                How RCA Models Enhance Capacity Information (Recorded Webinar)

Dec 13               What is “Truth” in Managerial Costing?  (Recorded Webinar)

 

Recent RCA Presentations

Recorded Presentation - Conceptual Framework for Managerial Costing, Part 1

Recorded Presentation - Conceptual Framework for Managerial Costing, Part 2

 Conceptual Framework for Managerial Costing and RCA for the Federal Accounting Standards Advisory Board Forum


RCA Education by Webcast

The RCA Institute is producing a series of pre-recorded webcasts that will provide an introduction to Resource Consumption Accounting.  Five introductory webcasts are now available, click on the links below.  Institute members will be notified as additional podcasts become available. The topics are:

Part 1:  What is Resource Consumption Accounting?  (7 minutes)
Part 1.B: What is the Resource Consumption Accounting Institute? (7 minutes)
Part 2.A: Resource Consumption Accounting Modeling Principles, Part 1 (9 minutes)
Part 2.B: Resource Consumption Accounting Modeling Principles, Part 2 (10 minutes)
Part 3: Resource Consumption Accounting Overview (8 minutes)

RCA Rated in International Federation of Accountants Publication  

In July 2009, Resource Consumption Accounting is recognized in the new International Federation of Accounting’s International Good Practice Guide: Evaluating and Improving Costing in Organizations, and in the companion piece to the IGPG, A Costing Levels Continuum Maturity Model, RCA was evaluated as the most sophisticated costing approach on the continuum.   

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