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RCA Open-Source Application (ROSA) is an open-source management accounting application that aims to provide decision support information to managers. Resource consumption accounting (RCA) is a principle-based approach to management accounting that combines German management accounting techniques known as Grenzplankostenrechnung (GPK) with a disciplined form of activity-based costing. ROSA uses resource consumption accounting (RCA) which is internationally recognized as the most robust form of cost management measurement for providing marginal cost analytics.〔International Federation of Accountants (IFAC) (assessment of Resource Consumption Accounting )〕 ROSA is classified as a non-web open-source application, bringing many of the key modeling techniques of the RCA model to life. It provides a hands-on approach allowing the user complete interactive modeling capabilities. All the necessary files (databases, applications, manuals, storyboard etc.) as outlined in the bullet points below, have been collected into one compressed downloadable zip folder. The application uses Microsoft Excel as its primary interface, thus the learning curve is greatly accelerated due to the familiarity factor. ==Purpose of ROSA Project== In 2009, it was determined that a hands-on RCA model would be an effective way to demonstrate how RCA works. The ROSA application answers this need, and was designed as an interactive tool to aid in better understanding the principles and costing approach of resource consumption accounting. ROSA should be viewed as a ''cost planning and analysis tool'' and not as a ''pricing/profitability application''. The ROSA open-source package contains: *''ROSA manual'' – To start the install process, double-click Autorun (Application) in the ROSA_USB compressed zip folder. *''Palo For Excel installation file'' *''ROSA base model database'' (pre-configured model) *''ROSA sample database'' (blank model) *''Excel application file'' *''Visual Storyboard'' Note: The Palo BI Suite support material should be used in conjunction with the ROSA Manual where necessary, particularly in areas concerning Palo installation, set-up and operation. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「RCA open-source application」の詳細全文を読む スポンサード リンク
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