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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, allowing VOIP or phone call in access. The phone number and weblink will be published about 2 weeks before the event.  

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

2015 Discussion Series

January 23             Introduction to RCA  (Recorded Webinar)

February 20          Introduction to RCA Modeling – Part I  (Recorded Webinar)

March 13               Introduction to RCA Modeling – Part II (Recorded Webinar)

April 17                  The RCA Implementation Process  (Recorded Webinar)

May 15                  RCA in Practice:  Applications and Cases (Recorded Webinar)

June 12                 Software Options for RCA  (Recorded Webinar)

July 24                 RCA and the Conceptual Framework for Managerial Costing  (Recorded Webinar)

August 14            Issues in RCA Modeling: Managerial Cost Objects (Recorded Webinar)

September 11       RCA: Linking Operations and Finance  (Recorded Webinar)

October 23        How RCA Improves Marginal Cost Information

This webinar will present how RCA applies the newly recognized managerial costing concept of responsiveness. Responsiveness in operational and cost modeling is the key to understanding the nature of resource consumption and the associated costs, how these change as they move through a productive process, and how to obtain consistent, efficient, and accurate marginal cost information. 

Registration URL: 

November 13    Capacity Information in RCA Models

Learn how Resource Consumption Accounting identifies and highlights opportunities for increased profitability through its focus on resource capacities.  The job of operating managers is to create more capacity by becoming more efficient.  Using capacity effectively and efficiently should be a primary objective for all managers.  Yet many costing methods ignore or distort capacity analytics and costs. 

Registration URL:

December 11     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.  

Registration URL:


2014 Discussion Sessions

January 24        Introduction to RCA   (Link to Recorded Webinar)

February 14       Introduction  to RCA Modeling (Link to Recorded Webinar)

March 14           RCA in Practice:  Applications and Cases

April 18             RCA and the Conceptual Framework for Managerial Costing (Link to Recorded Webinar)

May 16             RCA: Linking Operations and Finance (Link to Recorded Webinar)

June 13            The RCA Implementation Process  (Link to Recorded Webinar)

July 18             Software Options for RCA  (Link to Recorded Webinar)

August 15        Identifying Avoidable Costs Using RCA (Link to Recorded Webinar)

September 19    Cause and Effect in Managerial Costing and RCA (Link to Recorded Webinar)

October 17      How RCA Applies the Concept of Responsiveness for Resources and Costs (Link to Recorded Webinar)

November 21 Capacity Information in Managerial Costing and RCA (Link to Recorded Webinar)

December 12     What is “Truth” in Managerial Costing?  (Link to Recorded Webinar)


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.