A Few Words About 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 (View Recorded Webinar)

February 28: Introduction to RCA Modeling – Part I (View Recorded Webinar)

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

April 17: The RCA Implementation Process (View Recorded Webinar)

May 15: Case Study – Automating Manufacturing and Finance Information for Decision Support (Recording)

June 12: 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 Join: https://altavia.zoom.us/j/583233222

July 10: 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 Join:  https://altavia.zoom.us/j/472148072

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)


RCA Related Presentations

IMA Video: New Technology with Larry White - New Perspectives on Accounting and Finance

IMA Video: AI Economy with Anton van der Merwe - New Perspectives on Accounting and Finance

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.