ZASOBOWO-PROCESOWY RACHUNEK KOSZTÓW STANDARDOWYCH A DOSKONAŁOŚĆ OPERACYJNA PRZEDSIĘBIORSTWA
RESOURCE AND PROCESS CONSUMPTION ACCOUNTING (RPCA) VS. OPERATIONAL EXCELLENCE OF AN ENTERPRISE

Summary/Abstract: The purpose of this article is to develop an example showing the uses of Resource and Process Consumption Accounting concept, wchich is the part of the latest global trend in research on cost accounting, the essence of which is the integration of German Grenzplankostenrechnung (GPK) and American Activity Based Costing (ABC) within the framework of single resource-and-process-based costing. The specific objectives of the article are (1) to show the structure of RPCA as the basis of a common language between financial services and business managers and (2) working on an example of using this concept to set specific goals that target organizations to achieve operational excellence. This example applies to production case study and can be used in management accounting didactics. The development of the example required a critical review of literature, analysis of production companies and the generalization for the purposes of developing the example presented in the article.

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