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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.

See the Institute Partners web page for Information on special RCA Institute discounts for the 2015 Manufacturing Enterprise Solutions Association's North American Conference.

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.

2019 Discussion Series

January 11    Introduction to RCA  (Recorded Webinar)

February 22  Case Study–Automating Manufacturing & Finance Information for Decision Support (Recorded Webinar)

March 22       Introduction to RCA Modeling – Part I  (Recorded Webinar)

April 26               The RCA Implementation Process (Recorded Webinar)

May 24              Introduction to RCA Modeling – Part II (Recorded Webinar)

June 21               Software Options for RCA (Recorded Webinar)

July 19                 RCA in Practice:  Applications and Cases

This discussion will focus on the impact Resource Consumption Accounting can have on cost and profit performance in manufacturing and service industries.  You will understand some of the insights it RCA has provided companies to improve operations and profitability.  The presentation includes an overview of some RCA implementations. 

To Register:  https://altavia.zoom.us/j/233770168

August 23           Applying the Conceptual Framework for Managerial Costing to the US Federal Government

This webinar will discuss how the IMA’s Conceptual Framework for Managerial Costing can be applied to the Federal government to improve cost and operational insights which are often lacking with the current financial guidance.   We will look at some issues in Federal cost information and the perspective and insights the Conceptual Framework can provide.

To Join:  https://altavia.zoom.us/j/152988816

Sept 13               Issues in RCA Modeling: Managerial Cost Objects

This webinar will discuss RCA’s approach to modeling several types of managerial objectives such as a product, service, internal or external project, work order, or supporting other internal resource pools.  Gain an understanding of how RCA can model your organization’s goals and objectives to improve cost information for management decisions.

To Register:  https://altavia.zoom.us/j/292868816

Oct 11                Identifying Avoidable Costs Using RCA

Management decisions around cost often hinge on determining if a cost is avoidable.  Unfortunately, many costing methodologies, especially traditional cost accounting, either don’t provide the correct information or confuse the basic managerial costing concepts necessary to effectively identify and evaluate cost for avoidability.  Learn RCA’s approach to thinking about avoidable costs.  All levels of managerial costing and RCA knowledge are invited.

To Register:  https://altavia.zoom.us/j/470443705

 

 

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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