APPLICATION OF RESOURCE CONSUMPTION ACCOUNTING APPROACH IN BRICK PRODUCTION ENTERPRISE AND COMPARATIVE ANALYSIS

In today's competitive environment, where traditional costing is inadequate, resource consumption accounting (RCA), which is a combination of the German cost accounting system and activity based costing (ABC), has been developed following ABC and time based activity based costing. The reason for the emergence of the RCA method is that the ABC has a structure that does not take into account the idle resources and does not have enough focus on the resources. Focusing on consumption of resources because products consume activities and activities consume resources, RCA is also based on replacement costs and not on historical costs, and attaches importance to cause-effect relationships. In this study, the RCA method was applied in a production operation and by comparing the costs obtained, the actual cost of the products is provided