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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.

2018 Discussion Series

January 19          Introduction to RCA  (Link to Recorded Webinar)

February 23        Case Study – Using RCA to Improve Mining Operations (Link to Recorded Webinar)

March 16             Introduction to RCA Modeling – Part I (Link to Recorded Webinar)

April 20                Introduction to RCA Modeling – Part II (Link to Recorded Webinar)

May 11                The RCA Implementation Process

This discussion will give an overview of the RCA implementation process and the data required.  It will cover some best practices and common issues that arise during implementations. Whether you an RCA novice or experienced implementer, your questions and insights will be a valuable addition to this discussion.

Registration URL:

June 8                 Software Options for RCA

This discussion will explore the various software options for implementing RCA.  This is not a pro and con session on specific software, but rather a general discussion of the nature, scale, and impact of the software options and the circumstances when options should be considered or not considered.  Discussion attendees will be encouraged to share their insights after an introductory overview of the software options. All levels of RCA expertise and experience are welcome.

To Register:

July 27                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:


Article on International Federation of Accountants (IFAC) Knowledge Gateway 

RCA Institute Executive Director, Larry White, and well known management accounting author, Gary Cokins, have co-authored an article for IFAC comparing German and US managerial costing approaches and providing some historical perspective for the differences.    Please follow the link, read the article, and comment with your thoughts and opinions!!!!!!

RCA in Industrial Engineer Magazine

Larry White also wrote an article on Capacity Measurement and Costing at the invitation of Industrial Engineer's editor.  The article explains the importance of creating capacity measurement and costing for use by operating managers.  It discusses the principles H.L. Gantt employed to convince accountants to provide manager focused information in a world not yet dominated by external financial reporting. It extends Gantt's approaches into modern application using RCA.   The article is titled:  Back to the future with Gantt.   (This article is provided with permission of the Institute of Industrial Engineers from the January 2015 issue of Industrial Engineer, Copyright 2015 Institute of Industrial Engineers. All rights reserved.)  

Recent RCA Presentations

IMA Webinar: The Conceptual Framework for Managerial Costing 

Recorded Presentation - Conceptual Framework for Managerial Costing, Part 1

Recorded Presentation - Conceptual Framework for Managerial Costing, Part 2

RCA Overview & Modeling, Michigan IMA, March 2012

Conceptual Framework for Managerial Costing to Michigan IMA March 2012

January 2012 Discussion: RCA Modeling Basics

RCA Intro and Modeling Presentation, Springfield, MO (IMA)

 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.