RESOURCE CONSUMPTION ACCOUNTING: SEBUAH ALTERNATIF SISTEM MANAJEMEN BIAYA

Abstract

Resources consumption accounting (RCA) is an emerging management accounting method that blends the advantages of German managerial accounting’s emphasis on resources with those of the activity/process view provided by activity-based costing (ABC). This system goes far beyond “cost accounting” to provide superior underlying information (broader availability and greater accuracy), which is fully integrated throughout the organization across the various reporting and planning systems. Three pillars are key to resource consumption accounting: the view of resources, the view of the nature of cost, and a quantity-based approach to cost modeling. As a comprehensive, integrated system based on this new foundation, RCA has a ripple effect throughout the entire enterprise management process. RCA essentially retains the resource-centric conceptual foundation and generates incremental expenditure and marginal analyses while also having the capability to generate activity-based, long-term consumption model cost data. The principal operational control and improvement feature of both GPK and RCA systems is flexible budget variance analysis. Direct costs are accumulated for each cost center, and indirect costs are assigned based on planned and actual consumption of outputs of other cost centers. The single output per cost center combined with the committed/proportional cost classification allows the cost center budget to be easily flexed to reflect actual cost center output.