摘要：The aim of the article is to present the main ideas of Resource Consumption Ac-counting (RCA) – a comprehensive, fully integrated cost management system, which effectively blends the advanced German costing methods (GPK) with Activi-ty-Based Costing (ABC).It also outlines the costing methods which it comprises, i.e.ABC and GPK.Moreover, the article attempts to answer the question whether RCA is a completely new approach to cost management or only refreshment of well-known and practiced tools of management accounting.Finally the author pre-sents problems as well as benefits of implementing RCA and discusses the pro-spects for development of RCA techniques in the future.
其他摘要：Celem artykułu jest prezentacja koncepcji rachunku kosztów zasobów Resource Consumption Accounting (RCA), ze szczególnym uwzględnieniem rachunków kosztów, które się na nią składają, a więc ABC i GPK. Artykuł ma odpowiedzieć również na pytanie, co nowego
