Welcome to the Resource Consumption Accounting Institute

A Few Words About 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 News:

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 at 12:00 PM (US Eastern Time) with a 15-20 minute presentation followed by discussion and questions.


The RCA Discussion series is also available on the Resource Consumption Accounting YouTube channel.

2021  Recordings

2021 Discussion Series

Nov  12              How RCA Models Enhance Capacity Information


Learn how Resource Consumption Accounting identifies and highlights opportunities for increased profitability through its focus on resource capacities.  The job of operating managers is to create more capacity by becoming more efficient.  Using capacity effectively and efficiently should be a primary objective for all managers.  Yet many costing methods ignore or distort capacity analytics and costs.


To Register: 


Dec   10               What is “Truth” in Managerial Costing?


Determining “cost” can be very frustrating.  Accountants calculate costs for financial reports, but use different cost calculations for other decisions.  Sometimes the term “relevant” cost is used. Sometimes people seek the “true” cost...are other costs lies, are they irrelevant?  The December RCA discussion will present a logical approach to sort out the clutter around “truth” as it applies to costing in organizations.  You may find an answer or develop a new opinion.


To Register:

RCA Institute/MESA (Manufacturing Enterprise Solutions Association) Analytics Working Group Discussions

The MESA Analytics Working Group and RCA Institute are recording discussion on manufacturing analytics and SMART manufacturing topics each month.  These discussions present work group member thinking on the topic; but more importantly, they get you thinking.  Discussions are posted on the RCA Institute YouTube Channel.

Current topics are:

1.  Is the collection of more data at the heart of Smart Manufacturing? and How do we create effective and efficient Analytics         in Smart Manufacturing’s data rich environment?

2.  How should Smart Manufacturing be positioned for the C-Suite?

3.  When do you pull the plug on a project that is tanking and what can you learn from the fail?

RCA Institute Special Report:  Evaluation of Technology Business Management Council's Cost Modeling Guidance

The RCA Institute has completed a review of the TBM Council's Taxonomy that serves as the basis for building cost models of IT functions in organizations.  The review was based on the Institute of Management Accountants Statement on Management Accounting:  Costing System Attributes that Support Good Decision Making.  The review finds the TBM Taxonomy provides a framework that can improve cost information to some extent, but falls short in its claims about consumption, performance, and optimization because it does not provide enough guidance to ensure it's cost model is built on a solid operational foundation of causality based on resources, processes, and capacity.

RCA Related Presentation: Driving Strategic Management with the Profitability Analytics Framework

RCA Institute Executive Director Larry White and Doug Hicks presented this webinar for IMA on March 29, 2021.  It presents the IMA Statement on Management Accounting: Profitability Analytics Framework that focuses on improving internal decision support throughout the organization.  It also includes a number of practical applications from the presenter's experience.  Note:  The link takes you to an IMA form. It will ask for an IMA member number, but any 5 digit numeric code seems to work.  It would be polite to fill out the rest of the information correctly to show IMA your interest.

RCA Related Article:  AI for Decision Analysis

The February 2021cover article for Strategic Finance (official publication of the Institute of Management Accountants was written by RCA Institute Chair, Anton van der Merwe of Alta Via Consulting (, and RCA Institute Executive Director, Larry White.  It present an RCA oriented approach to creating monetary decision support information in an Industry 4.0 data rich environment.  The article includes examples of RCA applications.

RCA Related Presentations


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 on the RCA Institute You Tube Channel. The topics are:

The Institute of Management Accountant's Conceptual Framework for Managerial Costing

In September 2014, the IMA published its Conceptual Framework for Managerial Costing (CFMC) that established clear principles, concepts, and constraints for creating cost information purely for internal decision support. RCA is the most comprehensive approach to implementing the CFMC. In July 2019, a follow on Statement of Management Accounting, Costing System Attributes that Support Good Decision Making, provides practical guidance on applying the principle of causality and the concepts for building effective cost models for internal decision support. The SMA Developing an Effective Managerial Costing Model provides a process to create cost information for internal decision support.  These documents are aligned with the RCA approach to modeling and internal decision support information.