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Resource Cost Accounting (RKR) – A Synthesis of Business Management and Technology
Author(s) -
Kunsleben A.,
Tschesche J. R.
Publication year - 2010
Publication title -
chemical engineering and technology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.403
H-Index - 81
eISSN - 1521-4125
pISSN - 0930-7516
DOI - 10.1002/ceat.200900465
Subject(s) - cost accounting , scope (computer science) , resource (disambiguation) , cost driver , agency (philosophy) , management accounting , german , cost estimate , operations research , industrial organization , business , economics , operations management , engineering , computer science , accounting , management , computer network , philosophy , archaeology , epistemology , history , programming language
Resource Cost Accounting (known by its German acronym RKR) is a tool of the Efficiency Agency in North‐Rhine/Westphalia (Germany) that identifies and describes a company's cost‐saving potential with regard to resource consumption. By consistently synthesizing the company's key managerial and technical data and by allocating costs to their actual cost drivers, RKR is able to identify points along the production cycle with latent cost‐savings potential. Rather than merely “jump‐starting” continual improvement within a company, RKR anchors this firmly and permanently into the business. Assuming the relevant price data is available, it is even possible to extend the use of RKR analysis beyond the scope of one's own company.