Resource consumption accounting and customer profitability analysis: an application in a manufacturing company

The Resource Consumption Accounting System (RCA) is a combination of Activity Based Costing (ABC) and German Cost Accounting System. RCA is a system that focuses on capacity and activities, and enables capacity and process analysis. RCA, which deals with all the costs incurred within the framework of causality, is a method that focuses on resource consumption, takes into account the actual amount of resources and seperates the costs as fixed and variable. Idle capacity cost can also be determined with RCA. In this study; descriptive and explanatory case studies are examined in a manufacturing company within the framework Resource Consumption Accounting and Customer Profitability Analysis. With the descriptive case study, the existing cost system was examined and the production process was observed of the company. With explanatory case study; customer profitability analysis was examined for the company by considering the data obtained from the resource consumption accounting system and the obtained data was analyzed and the findings were interpreted.