Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory

Resource Consumption Accounting (RCA), which combines the systems of activity based costing and German cost accounting was developed as a result of the fact that traditional accounting systems remain insufficient especially in the dimension of managerial accounting and the managers cannot provide the necessary information for the period of making decisions. RCA was defined as a system of managerial accounting, which categorises costs as fixed and variable and supports managerial decision making with real cost data by determining the idle capacity. The definition of the costs of the operating business using the resource consumption accounting as fixed and variable is to determine the idle capacity, provide the real cost data without distributing the idle capacity and the fixed parts analysing the variable costs to the goods or products, and back up the period of making decision. In this study, the idle capacity was calculated by using the costs for the products and with the application of resource consumption accounting.