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Resource consumption accounting: Manager‐focused management accounting

Name: Resource consumption accounting: Manager‐focused management accounting
Creator: Lawrence J. White
Keywords: 0502 economics and business, 05 social sciences

descriptionPublicationkeyboard_double_arrow_right Article 09 Apr 2009Publisher:WileyJournal:Journal of Corporate Accounting & Finance, volume 20, pages 63-77 (issn: 1044-8136, eissn: 1097-0053,

Authors: Lawrence J. White;

doi: 10.1002/jcaf.20501

Resource consumption accounting: Manager‐focused management accounting

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Abstract

AbstractThis article presents resource consumption accounting (RCA), a management accounting methodology that focuses on the manager—not the external financial statement—as the primary user of its information. Based largely on German management accounting methods in use for at least 60 years, it incorporates the best insights of activity‐based costing (ABC), the theory of constraints (TOC), and traditional management accounting thinking. © 2009 Wiley Periodicals, Inc.

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	citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	42
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Top 10%
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Top 1%
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average