| Developer(s) | Alta Via Consulting, LLC. |
|---|---|
| Stable release | 1.0 / May 11, 2010 |
| Operating system | Cross-platform, Windows, Linux, Unix, Mac OS X |
| Type | Accounting |
| License | GNU General Public License |
| Website | www.altavia.com |
ROSA, the acronym for RCA open-source application, 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, 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. For more on the International Federation of Accountants (IFAC) assessment of RCA refer to their continuum maturity model. RCA's 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. The ROSA database is an open-source business intelligence (BI) application called Palo.
One database called ROSA base model database 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 ROSA Sample Model Database is a blank database that users can populate with their own data. 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.
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In 2009, the RCA Institute determined that a hands-on RCA model would be effective in demonstrating to interested parties typical RCA modeling results. The ROSA application answered 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 a pricing/profitability application.
The ROSA open-source package contains the following elements:
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.
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 individual costing requirements.
To obtain all the benefits Resource Consumption Accounting as a dynamic, fully integrated, principle-based management accounting approach 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).