Getting down to specifics on RCA [Resource Consumption Accounting]
Research output: Journal contributions › Journal articles › Research › peer-review
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In: Strategic Finance, Vol. 88, No. 12, 06.2007, p. 50-55.
Research output: Journal contributions › Journal articles › Research › peer-review
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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 -