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| has gloss | eng: :Resource Consumption Accounting (RCA) is formally defined as a dynamic, fully integrated, principle-based, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization. RCA is a relatively new, flexible, comprehensive management accounting approach based largely on the German management accounting approach Grenzplankostenrechnung (GPK) and also allows for the use of activity-based drivers. |
| lexicalization | eng: Resource consumption accounting |
| instance of | c/Types of accounting |
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| media:img | Costing Continuum Maturity Model.jpg |
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