| ROSA | |
| Caption: | RCA Open-Source Application |
| Logo Size: | 175px |
| Developer: | Alta Via Consulting, LLC. |
| Latest Release Version: | 1.0 |
| Operating System: | Cross-platform, Windows, Linux, Unix, Mac OS X |
| Genre: | Accounting |
| License: | GNU General Public License |
| Website: | www.rcainstitute.org, orwww.altavia.com |
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.[1]
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. The application uses Microsoft Excel as its primary interface, thus the learning curve is greatly accelerated due to the familiarity factor. All the necessary files (e.g., databases, applications, manuals, storyboards), as outlined in the bullet points below, have been assembled into one compressed downloadable zip folder.
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:
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.
ROSA uses the business intelligence (BI) application called Palo. Palo allows the ROSA base model database to be pre-configured so that the user can explore the look and feel of how a RCA model functions.
Some of the primary features of the RCA open-source application are:
There are certain cost modeling limitations inherent in the ROSA application. These limitations are specific to Version 1.0 of the ROSA application and should not be viewed as static. In other cases, customized versions of ROSA have been developed to fulfill client-specific requests addressing their firm's costing requirements.
To experience the full benefits that Resource Consumption Accounting has to offer as a dynamic, fully integrated, principle-based approach, a more robust and integrated software application must be used. The most widely used software applications for RCA are SAP AG ERP system and macs Controlling.
This application uses an open-source Business intelligence software engine called Palo (OLAP database), published by Jedox AG. Palo has been designed as an Add-in to spreadsheet software (i.e., Microsoft Excel).