Editing Management accounting (section)

===Resource consumption accounting (RCA)===
{{main|Resource Consumption Accounting}}
Resource consumption accounting (RCA) is formally defined as a dynamic, fully integrated, principle-based, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization. RCA emerged as a management accounting approach around 2000 and was subsequently developed at CAM-I,<ref>{{cite web|url=http://www.CAM-I.org|title=Consortium for Advanced Management International CAM-I|website=www.cam-i.org|access-date=2 May 2018|url-status=live|archive-url=https://web.archive.org/web/20171007163858/http://www.cam-i.org/|archive-date=7 October 2017}}</ref> the Consortium for Advanced Manufacturing–International, in a Cost Management Section ''RCA interest group''<ref>[http://www.cam-i.org/displaycommon.cfm?an=1&subarticlenbr=30 Cost Management Section ''RCA interest group''] {{webarchive|url=https://web.archive.org/web/20081207190442/http://www.cam-i.org/displaycommon.cfm?an=1&subarticlenbr=30 |date=2008-12-07 }}</ref> in December 2001.