Getting down to specifics on RCA [Resource Consumption Accounting]

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German firms are far more satisfied with their costing systems than U.S. companies are, according to a survey of 148 German and 130 U.S. companies. U.S. companies that use German cost accounting, Resource Consumption Accounting (RCA), need to implement these practices more deeply, supported by a stronger commitment to management accounting information by U.S. executives, in order to get the full benefits.
Original languageEnglish
JournalStrategic Finance
Issue number12
Pages (from-to)50-55
Number of pages6
Publication statusPublished - 06.2007