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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.
Some of these were similar to accounting ledger paper. They became known as green sheets or spreadsheets. With the advent of computers in business, estimators began using spreadsheet applications like VisiCalc, Lotus 1-2-3, and Microsoft Excel to duplicate the traditional tabular format, while automating redundant mathematical formulas. [2] [3]
Microsoft Office Excel – for MS Windows and Apple Macintosh. The proprietary spreadsheet leader. Microsoft Works Spreadsheet – for MS Windows (previously MS-DOS and Apple Macintosh). Only allows one sheet at a time. PlanMaker – for MS Windows, Linux, MS Windows Mobile and CE; part of SoftMaker Office
California's new minimum wage legislation is now in force. As of April 1, the Golden State has raised the minimum wage for employees at fast food restaurants to $20 an hour, aiming to improve the ...
Standard Costing is a technique of Cost Accounting to compare the actual costs with standard costs (that are pre-defined) with the help of Variance Analysis. It is used to understand the variations of product costs in manufacturing. [6] Standard costing allocates fixed costs incurred in an accounting period to the goods produced during that period.
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Activity-based costing was later explained in 1999 by Peter F. Drucker in the book Management Challenges of the 21st Century. [11] He states that traditional cost accounting focuses on what it costs to do something , for example, to cut a screw thread; activity-based costing also records the cost of not doing , such as the cost of waiting for a ...
While Leonard Nimoy will always be fondly remembered for his memorable performance as Spock, his family wasn’t initially convinced it was a part he should play.. The actor’s widow Susan Bay ...
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