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RCA Open-Source Application (ROSA)

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RCA Open-Source Application (ROSA)

ROSA
Developer(s)Alta Via Consulting, LLC.
Stable release
1.0 / May 11, 2010 (2010-05-11)
Operating systemCross-platform, Windows, Linux, Unix, Mac OS X
TypeAccounting
LicenseGNU General Public License
Websitewww.rcainstitute.org, or www.altavia.com

ROSA, an acronym for RCA Open-Source Application, is an open source accounting application that targets an existing gap in management accounting; the lack of accounting information available to managers for their internal decision making needs. Resource Consumption Accounting (RCA) is a principle based approach to management accounting that combines German management accounting techniques know as Grenzplankostenrechnung, or GPK, with a disciplined form of Activity-based costing. RCA is internationally recognized as the most robust form of cost measurement and providing marginal cost analytics. Its focus is providing clear links between operations and finance for decision support by managers and employees seeking to optimize enterprise production and support operations.

ROSA, classified as a Non-web Open source application, brings many of the key modeling techniques of the RCA model to life with a hands-on approach, allowing the user full interactive modeling capabilities. All the necessary files (databases, applications, manuals, storyboard etc.) as outlined below under The ROSA Open-source Package, have been collected into one compressed zip folder for ease of download. This open-source application uses Microsoft Excel as its interface, so the learning curve is accelerated due to this familiarity factor.

It is important to note that one database called Base is a pre-configured RCA model, populated with data for the user to explore the look and feel of how a RCA model functions. A second database called Sample is a blank database that can be viewed as a template allowing the user to configure their own RCA model. A ROSA Manual and a visual storyboard (showing the pre-configured Base model's cost flow) will assist users in the basic understanding of the RCA model, from early configuration phases, through building their own RCA model.