Resource Consumption Accounting: Manager-Focused Management Accounting

被引：6

作者：

White, Larry ^{[1
]}

机构：

[1] RCA Inst, New York, NY 10014 USA

来源：

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2009年 / 20卷 / 04期

关键词：

D O I：

10.1002/jcaf.20501

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This 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. (C) 2009 Wiley Periodicals, Inc. feature

引用

页码：63 / 77

页数：15

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