Getting down to specifics on RCA [Resource Consumption Accounting]

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Getting down to specifics on RCA [Resource Consumption Accounting]. / Krumwiede, Kip; Süßmair, Augustin.
In: Strategic Finance, Vol. 88, No. 12, 06.2007, p. 50-55.

Research output: Journal contributionsJournal articlesResearchpeer-review

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@article{3dbee18aa94f4a4da10cd1ca67375b59,
title = "Getting down to specifics on RCA [Resource Consumption Accounting]",
abstract = "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.",
keywords = "Management studies",
author = "Kip Krumwiede and Augustin S{\"u}{\ss}mair",
year = "2007",
month = jun,
language = "English",
volume = "88",
pages = "50--55",
journal = "Strategic Finance",
issn = "0025-1690",
publisher = "Institute of Management Accountants, Inc",
number = "12",

}

RIS

TY - JOUR

T1 - Getting down to specifics on RCA [Resource Consumption Accounting]

AU - Krumwiede, Kip

AU - Süßmair, Augustin

PY - 2007/6

Y1 - 2007/6

N2 - 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.

AB - 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.

KW - Management studies

M3 - Journal articles

VL - 88

SP - 50

EP - 55

JO - Strategic Finance

JF - Strategic Finance

SN - 0025-1690

IS - 12

ER -