member login

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 (Recorded Webinar)

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

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?

Determining “cost” can be very frustrating.  Accountants calculate costs for financial reports, but use different cost calculations for other decisions.  Sometimes the term “relevant” cost is used. Sometimes people seek the “true” cost...are other costs lies, are they irrelevant?  The December RCA discussion will present a logical approach to sort out the clutter around “truth” as it applies to costing in organizations.  You may find an answer or develop a new opinion.

Join URL:


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.