Abstract
Resource Consumption Accounting (RCA) is a comprehensive and integrated management accounting system. It is an integration of Activity Based Costing with the German Cost Management System (GPK- Grenzplankostenrehnung) which has been successfully practiced for decades. RCA is based on the measurement of cost allocation and computes centered on the quantity. The purposes of this study are to explain the main principles of RCA (that is known as the last link of costing methods), to show how it works and to create a basis for future studies.
Keywords
Management Accounting Resource Consumption Accounting (RCA) German Cost Management System (GPK) Activity Based Costing Cost Allocation
References
- Balakrishnan, R., Labro, E., and Sivaramakrishnan, K., (2012).
- Product Costs as DecisionAids: An Analysis of Alternative Approaches. Accounting Horizons, Cilt: 26, Sayı: 1, ss:1-20 Cengiz, E., (2012). Gelişmiş Bir Maliyetleme Yaklaşımı Olarak
- Kaynak Tüketimi Muhasebesi. Muhasebe Bilim Dünyası Dergisi, Cilt: 14, Sayı: 1, ss:215-233 Clinton, D.B. and Webber, S.A., (2004). RCA at Clopay. Strategic Finance, Ekim 2004, ss:21-26
- Fisher, J.G. and Krumwiede, K., (2012). Product Costing Systems: Finding the Right Approach. The Journal of Corporate Accounting and Finance, Mart/Nisan 2012, ss:43-51
- Gurowka, J. and Lawson, R.A., (2007). Selecting the Right
- Costing Tool for Your Business Needs. Journal of Corporate Accounting & Finance, Cilt: 18, Sayı: 3, ss:21-27. Krumwiede, K. and Suessmair, A., (2007). Specifics on RCA.
- Strategic Finance, Haziran 2007, ss:51-55
- Lawrence, P.G., (2005). Are ABC and RCA Accounting Systems
- Compatible with Lean Management?. Management Accounting Quarterly, Cilt: 7, Sayı: 1, ss:12-26 Liping, Z., (2010). A Novel Cost Management Mode on Framework for Railway Construction Enterprises. Advanced Management
- Science (ICAMS), 2010 IEEE International Conference, Conference Publications, ss:374-377
- Merwe, A.V.D. and Keys, D.E., (2002). THE CASE FOR Resource
- Consumption Accounting. Strategic Finance, Mart 2002, ss:31-36
- Ratnatunga, J., Tse, M.S.C., and Balachandran, K.R., (2012).
- Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers. The International Journal of Accounting, Cilt: 47, 2012, ss:281-301
- Sharman, P.A. and Vikas, K., (2004). Lessons from German Cost
- Accounting. Strategic Finance, December, ss:28-35. Sharman, P.A., (2003). The Case for Management Accounting.
- Strategic Finance, Ekim 2003, ss:43-47
- Tse, M.S.C. and Gong, M.Z., (2009). Recognition of Idle
- Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models. JAMAR, Cilt: 7, Sayı: 2, ss:41-54 Webber, S. and Clinton D.B., (2004). Resource Consumption
- Accounting: The Clopay Case. Management Accounting Quarterly, Cilt: 6 Sayı: 1, ss:1-14 White, L., (2009). Resource Consumption Accounting: ManagerFocused Management Accounting. The Journal of Corporate
- Accounting & Finance, Mayıs/Haziran 2009, ss:63-77
- White, L., Clinton B.D., Merwe, A.V.D., Cokins G., Thomas, C., Templin, K., and Huntzinger J., (2011). Why We Need a Conceptual Framework for Managerial Costing. Strategic Finance, Ekim 2011, ss:36-42 www.ifac.org/sites/default/files/publications/files/evaluatingthe-costing-jour.pdf (erişim tarihi 14.09.2012) www.rcainstitute.org/Documents/LarryWhiteCMInterview.pdf (erişim tarihi 18.09.2012)
- Zhang, Q., Dong, X., and Huang R., (2011). The Application of
- Resources Consumption Accounting in an Enterprise. Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference, Conference Publications, ss:2481-2484
Abstract
On yıllardır Almanya`da başarı ile uygulanan ve bu nedenle Alman maliyet yönetim sistemi (Grenzplankostenrehnung -GPK-) olarak bilinen muhasebe sistemi ve faaliyete dayalı maliyetlemenin birleştirilmesi sonucu ortaya çıkan Kaynak Tüketimine Dayalı Muhasebe (KTDM) kapsamlı ve entegre bir yönetim muhasebesi sistemidir. Sistem kaynak tüketimine dayalı maliyet dağıtımı ölçümüne dayanır ve hesaplamaları miktar merkezli olarak yapar. Bu çalışmanın amacı maliyet sistemlerinin son halkası olarak bilinen KTDM`nin temel ilkelerini açıklamak, nasıl çalıştığını göstermek ve gelecekte yapılacak çalışmalar için bir temel oluşturmaktır.
Keywords
Yönetim Muhasebesi Kaynak Tüketimine Dayalı Muhasebe (KTDM) Grenzplankostenrehnung (GPK) Faaliyete Dayalı Maliyetleme Gider Dağıtımı
References
- Balakrishnan, R., Labro, E., and Sivaramakrishnan, K., (2012).
- Product Costs as DecisionAids: An Analysis of Alternative Approaches. Accounting Horizons, Cilt: 26, Sayı: 1, ss:1-20 Cengiz, E., (2012). Gelişmiş Bir Maliyetleme Yaklaşımı Olarak
- Kaynak Tüketimi Muhasebesi. Muhasebe Bilim Dünyası Dergisi, Cilt: 14, Sayı: 1, ss:215-233 Clinton, D.B. and Webber, S.A., (2004). RCA at Clopay. Strategic Finance, Ekim 2004, ss:21-26
- Fisher, J.G. and Krumwiede, K., (2012). Product Costing Systems: Finding the Right Approach. The Journal of Corporate Accounting and Finance, Mart/Nisan 2012, ss:43-51
- Gurowka, J. and Lawson, R.A., (2007). Selecting the Right
- Costing Tool for Your Business Needs. Journal of Corporate Accounting & Finance, Cilt: 18, Sayı: 3, ss:21-27. Krumwiede, K. and Suessmair, A., (2007). Specifics on RCA.
- Strategic Finance, Haziran 2007, ss:51-55
- Lawrence, P.G., (2005). Are ABC and RCA Accounting Systems
- Compatible with Lean Management?. Management Accounting Quarterly, Cilt: 7, Sayı: 1, ss:12-26 Liping, Z., (2010). A Novel Cost Management Mode on Framework for Railway Construction Enterprises. Advanced Management
- Science (ICAMS), 2010 IEEE International Conference, Conference Publications, ss:374-377
- Merwe, A.V.D. and Keys, D.E., (2002). THE CASE FOR Resource
- Consumption Accounting. Strategic Finance, Mart 2002, ss:31-36
- Ratnatunga, J., Tse, M.S.C., and Balachandran, K.R., (2012).
- Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers. The International Journal of Accounting, Cilt: 47, 2012, ss:281-301
- Sharman, P.A. and Vikas, K., (2004). Lessons from German Cost
- Accounting. Strategic Finance, December, ss:28-35. Sharman, P.A., (2003). The Case for Management Accounting.
- Strategic Finance, Ekim 2003, ss:43-47
- Tse, M.S.C. and Gong, M.Z., (2009). Recognition of Idle
- Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models. JAMAR, Cilt: 7, Sayı: 2, ss:41-54 Webber, S. and Clinton D.B., (2004). Resource Consumption
- Accounting: The Clopay Case. Management Accounting Quarterly, Cilt: 6 Sayı: 1, ss:1-14 White, L., (2009). Resource Consumption Accounting: ManagerFocused Management Accounting. The Journal of Corporate
- Accounting & Finance, Mayıs/Haziran 2009, ss:63-77
- White, L., Clinton B.D., Merwe, A.V.D., Cokins G., Thomas, C., Templin, K., and Huntzinger J., (2011). Why We Need a Conceptual Framework for Managerial Costing. Strategic Finance, Ekim 2011, ss:36-42 www.ifac.org/sites/default/files/publications/files/evaluatingthe-costing-jour.pdf (erişim tarihi 14.09.2012) www.rcainstitute.org/Documents/LarryWhiteCMInterview.pdf (erişim tarihi 18.09.2012)
- Zhang, Q., Dong, X., and Huang R., (2011). The Application of
- Resources Consumption Accounting in an Enterprise. Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference, Conference Publications, ss:2481-2484
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Finance |
| Authors | |
| Publication Date | May 1, 2013 |
| Published in Issue | Year 2013 Volume: 8 Issue: 4 |