Resource Consumption Accounting
Welcome to the RCA Institute website, the comprehensive online source for information and services related to Resource Consumption Accounting (RCA). The RCA Institute’s primary objective is to establish a knowledgeable RCA community. RCA Institute members have access to content not available to the public including research and publication libraries. RCA Institute members also receive discounts on products and services the institute provides. Please feel free to contact us with any comments or questions you might have.
Associate membership in the RCA Institute is now free. All you need to do is register. You gain access to the Library, Bibliography, and Webcasts. This is a great way to start learning about RCA or add to your knowledge. The RCA Institute does not sell its membership list, and typically sends only 1 or 2 Emails per month notifying you of upcoming RCA Discussions or distributing the quarterly newsletter.
Larry R White, Executive Director
RCA Discussion Series
The RCA Institute holds monthly discussion series for those interested in RCA, providing the opportunity to learn and ask questions. All levels of experience and interest are welcome. The sessions will be held on a web meeting, allowing VOIP or phone call in access. The phone number and weblink will be published about 2 weeks before the event.
The Discussions from the prior year are recorded and available on the Membership/Webcasts and Newsletters page.
2014 Discussion Sessions
January 24 Introduction to RCA (Link to Recorded Webinar)
February 14 Introduction to RCA Modeling (Link to Recorded Webinar)
March 14 RCA in Practice: Applications and Cases
April 18 RCA and the Conceptual Framework for Managerial Costing (Link to Recorded Webinar)
May 16 RCA: Linking Operations and Finance
Consumption Accounting applies a variety
of techniques to model operations to create superior
cause and effect relationships, identify resource capacity
relationships, and improve the linkage between
operations and costs. The goal is to enable managers to
make decisions to optimize their use of available and
Whether new to RCA or experienced, join the
discussion and bring your questions and insights.
The webinar site will open at 1145, start at 1200 and
conclude about 1230.
To register: https://www1.gotomeeting.com/register/980741472
June 13 The RCA Implementation Process
To register: https://www1.gotomeeting.com/register/464575528
July 18 Software Options for RCA
To register: https://www1.gotomeeting.com/register/419080272
August 15 Cause and Effect in Managerial Costing
September 19 The Importance of Capacity in Managerial Costing
RCA in AutomationWorld Magazine
RCA Institute Executive Director, Larry White, writes a bimonthly column for AutomationWorld magazine, a manufacturing industry publication, on financial issues. Automation World is a free publication with a circulation of 65,000 available in print and online. The article in the March 2014 edition is titled, What is True Cost? It discusses the term “true cost”, what it means for internal decision making, what challenges are faced in calculating it from traditional cost data, and suggests a better approach.
Recent RCA Presentations
Recorded Presentation - Conceptual Framework for Managerial Costing, Part 1
Recorded Presentation - Conceptual Framework for Managerial Costing, Part 2
RCA Education by Webcast
The RCA Institute is producing a series of pre-recorded webcasts that will provide an introduction to Resource Consumption Accounting. Five introductory webcasts are now available, click on the links below. Institute members will be notified as additional podcasts become available. The topics are:
Part 1: What is Resource Consumption Accounting? (7 minutes)
Part 1.B: What is the Resource Consumption Accounting Institute? (7 minutes)
Part 2.A: Resource Consumption Accounting Modeling Principles, Part 1 (9 minutes)
Part 2.B: Resource Consumption Accounting Modeling Principles, Part 2 (10 minutes)
Part 3: Resource Consumption Accounting Overview (8 minutes)
RCA Rated in International Federation of Accountants Publication
In July 2009, Resource Consumption Accounting is recognized in the new International Federation of Accounting’s International Good Practice Guide: Evaluating and Improving Costing in Organizations, and in the companion piece to the IGPG, A Costing Levels Continuum Maturity Model, RCA was evaluated as the most sophisticated costing approach on the continuum.