Resource Consumption Accounting (RCA) is a management theory describing a dynamic, integrated, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization. RCA is a relatively new management accounting approach based largely on the German management accounting approach Grenzplankostenrechnung (GPK) and also allows for the use of activity-based drivers.
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ResourceConsumptionAccounting (RCA) is a management theory describing a dynamic, integrated, and comprehensive management accounting approach that provides...
Resourceconsumption is about the consumption of non-renewable, or less often, renewable resources. Specifically, it may refer to: water consumption energy...
Revolution, depletion accounting, and the socioeconomic impacts of resource depletion, as well as the morality of resourceconsumption, how humanity will...
Energy accounting is a system used to measure, analyze and report the energy consumption of different activities on a regular basis. This is done to improve...
the perspective of trade, consumption-based emissions accounting is thus the reverse of production-based emissions accounting, which includes exports but...
unit of consumption. Relatively high resource intensities indicate a high price or environmental cost of converting resource into GDP; low resource intensity...
Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. It has been argued that...
produced in the country in question. Consumption-based accounting redistributes the emissions from production-based accounting. It considers that emissions in...
Lean accounting, in which most traditional costing methods are ignored in favor of measuring weekly "value streams". Resourceconsumptionaccounting, which...
costing continuum as far as their management accounting maturity is concerned. ResourceConsumptionAccounting (RCA) was found to be the most advanced method...
depending on the specific resource (e.g. coal), and intended end use (industrial, residential, etc.). Energy production and consumption play a significant role...
unless the economic growth rate is decoupled from the rate of natural resourceconsumption. Developed countries' citizens consume an average of 16 tons of those...
consumption, as part of sustainable development, is part of the worldwide struggle against sustainability challenges such as climate change, resource...
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility...
Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted...
multitude of both types of resource and its economy, especially in rural areas, is heavily dependent on their consumption or export. Due to overconsumption...
through an ecological accounting system. The accounts contrast the biologically productive area people use to satisfy their consumption to the biologically...
of both financial and managerial accounting functionality and costing requirements. ResourceConsumptionAccounting (RCA) is based, among others, on key...
Real-time accounting down to the task level (identify specific tasks with high CPU or memory usage) Resource limits by user or bank accountAccounting for power...
renewable resource (also known as a flow resource) is a natural resource which will replenish to replace the portion depleted by usage and consumption, either...
In sociology and in economics, the term conspicuous consumption describes and explains the consumer practice of buying and using goods of a higher quality...
reduced. Governments typically assume that efficiency gains will lower resourceconsumption, ignoring the possibility of the paradox arising. In 1865, the English...
is the calculated illustrative calendar date on which humanity's resourceconsumption for the year exceeds Earth’s capacity to regenerate those resources...
measured when MIPS values are calculated. This allows comparisons of resourceconsumption of different solutions to produce the same service. When a single...
Mental accounting (or psychological accounting) is a model of consumer behaviour developed by Richard Thaler that attempts to describe the process whereby...