American Accounting Association 2006 Midwest Region Meeting March 30 – April 1 Chicago, Illinois

Friday, March 31, 4:00 p.m. to 5:40 p.m.
Concurrent session 4B - Cases (Teaching and Curriculum)

Title: Resource Consumption Accounting: An Education Case *

Sally A. Webber Northern Illinois University

ABSTRACT: This educational case is based on a pilot implementation of Resource Consumption Accounting (RCA) at the Clopay Plastic Products Company conducted through the Consortium for Advanced Manufacturing-International (CAM-I). This case has two purposes. The first is to introduce the mechanics of RCA using a partial version of the system created in the Clopay Plastics Company CAM-I implementation. Students are exposed to the following RCA concepts: treatment of fixed and variable costs, creation of cost sheets, and costing of individual products. The second purpose is to help students understand how RCA could be used to improve decision making information. All numbers in this case are fictitious and are included for illustration purposes only.

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