RESOURCE CONSUMPTION ACCOUNTING RCA: METODOLOGIA ALTERNATIVA PARA GESTÃO DE CUSTOS.

Witt Haddad Carraro, Wendy Beatriz

The strategic cost management is an increasingly important role in organizations. Its main objective is to achieve a competitive advantage by reducing costs, favoring thus the formation of a lower market price, ie, more competitive and that increased production will require generating more revenue and profits, culminating in the main objective of an organization in global context. The Strategic Cost Management is used in planning, control, and especially in decisionmaking. This article, in particular, is exploring the concept, operation, applications and limitations of the methodology of Resource Consumption Accounting (RCA), which is a new approach to strategic cost management and provides managers optimized information about the organization. It also aims to present levels of maturity in the application of cost management, which includes the path to achieve using the RCA method. Was sought through this research provide a methodology for implementation of the RCA, which is the analysis of the maturity levels of costs. The level 11 is the approach of Resource Consumption Accounting. The RCA enhances the resources and the characteristics of its cost as the starting point for all cost flows through the model. Essentially, the RCA combines learning, applicability and principles for decision-making, allowing a suitable and efficient business management.

Revista Pretexto, 2018, Vol 19, Issue 1, p56

1517-672X

Academic Journal

10.21714/pretexto.v19i1.4110