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Resource consumption accounting information


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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Resource consumption accounting

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Resource Consumption Accounting (RCA) is a management theory describing a dynamic, integrated, and comprehensive management accounting approach that provides...

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Resource consumption

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Resource consumption is about the consumption of non-renewable, or less often, renewable resources. Specifically, it may refer to: water consumption energy...

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Management accounting

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accounting Resource consumption accounting Standard cost accounting Throughput accounting Transfer pricing Risk accounting Managerial risk accounting...

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Resource depletion

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Revolution, depletion accounting, and the socioeconomic impacts of resource depletion, as well as the morality of resource consumption, how humanity will...

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Cost accounting

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Project accounting Resource consumption accounting Standard cost accounting Target costing Throughput accounting True cost accounting Life-cycle costing...

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Energy accounting

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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...

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Greenhouse gas inventory

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the perspective of trade, consumption-based emissions accounting is thus the reverse of production-based emissions accounting, which includes exports but...

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Resource intensity

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unit of consumption. Relatively high resource intensities indicate a high price or environmental cost of converting resource into GDP; low resource intensity...

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Green accounting

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Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. It has been argued that...

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Carbon footprint

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produced in the country in question. Consumption-based accounting redistributes the emissions from production-based accounting. It considers that emissions in...

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Cost of goods sold

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Lean accounting, in which most traditional costing methods are ignored in favor of measuring weekly "value streams". Resource consumption accounting, which...

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Management accounting principles

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costing continuum as far as their management accounting maturity is concerned. Resource Consumption Accounting (RCA) was found to be the most advanced method...

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World energy supply and consumption

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depending on the specific resource (e.g. coal), and intended end use (industrial, residential, etc.). Energy production and consumption play a significant role...

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Sustainable development

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unless the economic growth rate is decoupled from the rate of natural resource consumption. Developed countries' citizens consume an average of 16 tons of those...

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Sustainable consumption

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consumption, as part of sustainable development, is part of the worldwide struggle against sustainability challenges such as climate change, resource...

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Sustainability accounting

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Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility...

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Environmental accounting

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Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted...

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Natural resources of India

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multitude of both types of resource and its economy, especially in rural areas, is heavily dependent on their consumption or export. Due to overconsumption...

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Ecological footprint

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through an ecological accounting system. The accounts contrast the biologically productive area people use to satisfy their consumption to the biologically...

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Grenzplankostenrechnung

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of both financial and managerial accounting functionality and costing requirements. Resource Consumption Accounting (RCA) is based, among others, on key...

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Slurm Workload Manager

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Real-time accounting down to the task level (identify specific tasks with high CPU or memory usage) Resource limits by user or bank account Accounting for power...

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Renewable resource

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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...

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Conspicuous consumption

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In sociology and in economics, the term conspicuous consumption describes and explains the consumer practice of buying and using goods of a higher quality...

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Jevons paradox

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reduced. Governments typically assume that efficiency gains will lower resource consumption, ignoring the possibility of the paradox arising. In 1865, the English...

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Earth Overshoot Day

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is the calculated illustrative calendar date on which humanity's resource consumption for the year exceeds Earth’s capacity to regenerate those resources...

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Material input per unit of service

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measured when MIPS values are calculated. This allows comparisons of resource consumption of different solutions to produce the same service. When a single...

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Mental accounting

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Mental accounting (or psychological accounting) is a model of consumer behaviour developed by Richard Thaler that attempts to describe the process whereby...

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