I have learned to use the word impossible with great caution.

- Wernher von Braun

 

 

 


The Alta Via Library



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Our Library contains full-length articles, white papers, customer success stories, and technical viewpoints authored or co-authored by Alta Via personnel.

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Categories:


  Books
  Conference Presentations
  Contributions to Best Practices
  Full-length Articles
  RCA Open Source Application (ROSA)
  Success Stories
  Viewpoints
  White Papers
  Supplementary Material
  Wikipedia Links

 


Books

 

Book cover image The 123's of ABC in SAP

The 123's of ABC in SAP


Dawn Sedgley and Chris Jackiw, Alta Via Consulting principals, are subject matter experts of advanced cost management in SAP's Controlling (CO) environment. They write with a level of experience and insight which you will find in very few consultants. Described as "a work that does not suffer fools" it reflects Alta Via's commitment and drive in the market segment where we compete.
Hardcover or e-Book format »

 

 

Book cover image Handook of Airline Finance

Handbook of Airline Finance


Anton van der Merwe and Chris Jackiw, Alta Via Consulting principals, are subject matter experts of advanced cost management and were contributors to Chapter 8: Strategic Cost Management In The Airline Industry. This chapter provides strategic decision support motivation for the place of management accounting and its integration with other organizational and management processes.
Hardcover format only » or Login to Library Download Chapter 8 »

 

 


Featured Series

 

 

cover image of Cost Management

Management Accounting Philosophy Series


This groundbreaking series of 3 articles first looks at what is wrong with management accounting, then proposes foundational principles. The proposed principles are intended to provide a common frame of reference to separate the chaff from the wheat in management accounting and bring consistency to a discipline that has become known for conflict and contradictory methods becoming the resultant frustration of internal managers.


Series published in Cost Management:
(1) Management Accounting Philosophy I: Gaping Holes in Our Foundation May/Jun 2007
(2) Management Accounting Philosophy II: The Cornerstones of Restoration Sep/Oct 2007
(3) Management Accounting Philosophy III: The Management Accounting Evaluation Framework Nov/Dec 2007
[Author: Anton van der Merwe, principal at Alta Via Consulting]

 

cover image of Cost Management

Debating The Principles Series


The first three articles in this series examine the principles upon which Theory of Constraints (TOC), Lean Accounting (LA) and Activity-based Costing (ABC) are based and poses questions regarding the adequacy of their foundational underpinnings. The purposes of the series is pointing to limitations of alternate principles that make them unsuitable for use in the decision science domain, and highlighting problems and inconsistencies in approaches that employ such alternate principles.


Series published in Cost Management:
(1) Debating The Principles: Theory of Constraints Mar/Apr 2008
(2) Debating The Principles: Asking Questions of Lean Accounting Sep/Oct 2008
(3) Debating The Principles: ABC And Its Dominant Principle of Work Sep/Oct 2009
[Author: Anton van der Merwe, principal at Alta Via Consulting]

 


Full-Length Published Articles

 

Cost Management magazine cover

Enterprise Optimization and Management Accounting's Adopted Principles


What does optimizing an organization mean? The phrase "enterprise optimization" is a recent addition to the management accounting lexicon. Learn why and how it serves as a framework for helping managers achieve their strategic objectives.
Published in Cost Management: Enterprise Optimization and Management Accounting's Adopted Principles May/June 2013.
[Authors:  Anton van der Merwe, principal at Alta Via Consulting & Gary Cokins, former principal consultant with SAS.] Download PDF » or Login to Library »

 

Pharmaceutical Engineering magazine cover

Harnessing Untapped Information for Enterprise Manufacturing Intelligence


This article presents a framework and industry best practices allowing for the definition of usable metrics and intelligence that employ all the available operational data in the organization from the shop floor activities to business operations.
Published in Pharmaceutical Engineering: Harnessing Untapped Information For Enterprise Manufacturing Intelligence Jul/Aug 2012.
[Authors: John Jackiw, Business Development Manager at Alta Via Consulting &
Dr. Gilad Langer at NNE Pharmaplan.] Download PDF » or Login to Library »

 

image of silver bullets

GPK: Cracks In The Silver Bullet?


This article examines two management accounting approaches, GPK and RCA, in an effort to determine how they fit — and to what degree — in the current business and management environments. In an attempt to shed some light on changing business and management landscapes, the authors take a critical look at Grenzplankostenrechnung, and then address how Resource Consumption Accounting differs.
Published in Cost Management:
GPK: Cracks In The Silver Bullet?
Jul/Aug 2010
[Authors: Dawn Sedgley, founding principal at Alta Via Consulting &
Peter von Zimmermann, partner at Alta Via Consulting GmbH] Download PDF » or Login to Library »

 

image of RCA InstituteBringing RCA To Market


Cost Management editors, Joe and Catherine Stenzel, discuss Resource Consumption Accounting and the newly formed RCA Institute in Bringing RCA To Market with the organization's Executive Director, Larry R. White. This interview answers questions about the historical context about what makes RCA important to businesses and the role that the RCA Institute will play in the marketplace.
Published in Cost Management: Bringing RCA To Market Jul/Aug 2008.
[Interview: Larry R. White with Catherine and Joe Stenzel.] Login to Library »

 

cover image of Cost Management

Understanding Resource Consumption and Cost Behavior Series


Accounting language and terms affect the accounting community as much as enterprise culture. In this two-part series, authors Clinton and van der Merwe set out to correct this situation by discussing the ways that RCA offers the enterprise a better system for decision making with its focus on consumption.
Series published in Cost Management:
(1) Understanding Resource Consumption and Cost Behavior May/Jun 2008;
(2) Understanding Resource Consumption and Cost Behavior – Part II Jul/Aug 2008.
[Authors: Dr. B.Douglas Clinton, Professor of Accountancy at Northern Illinois University, DeKalb, IL &
Anton van der Merwe, principal at Alta Via Consulting.] Login to Library »

 

cover image of Strategic Finance

The Lowdown on Lean Accounting [Cover Story]


This article addressed two critical questions in The Lowdown on Lean Accounting. Namely, is Lean Accounting a viable replacement for, complement to, and/or supplement for current and evolving management accounting approaches? and does Lean Accounting have the capability to advance two of the more forward-looking roles undertaken by the management accountant: decision support and enterprise optimization?
Published in Strategic Finance: The Lowdown on Lean Accounting Feb 2007.
[Authors: Anton van der Merwe, principal at Alta Via Consulting &
Jeffrey Thomson, IMA President and CEO.] Login to Library »

 

cover image of Cost Management

Management Accounting — Approaches, Techniques, and Management Processes


IMA research shows that managers are 'not pleased' with the value of their decision support information including cost data and costing methodologies. This article summarizes what can be done about the disarray by categorizing and comparing management accounting practices and why they succeed or fail for different organizations. Use this article to find out how well your firm's methods support or not support strategic decision making.
Published in Cost Management: Management Accounting - Approaches, Techniques, and Management Processes May/Jun 2006.
[Authors: Dr. B.Douglas Clinton, Professor of Accountancy at Northern Illinois University, DeKalb, IL &
Anton van der Merwe, principal at Alta Via Consulting.] Login to Library »

 

Management Accounting Quarterly magazine cover

Chapter Zero In Perspective


This article provides an introductory chapter to the latest edition of the preeminent cost accounting textbook on German Standard Costing - Flexible Plankostenrechnung und Deckungsbeitragsrechnung and looks at some developments that have had an impract on U.S. management accounting.  Although the management accounting profession has undergone major transformations in the last 20 years, many practiioners and academics say Germany is far ahead of the U.S. in developing standard practices.
Published in Management Accounting Quarterly: Chapter Zero In Perspective Winter 2004.
[Authors: Anton van der Merwe, principal at Alta Via Consulting.] Login to Library »

 

Management Accounting Quarterly magazine coverResource Consumption Accounting Applied: The Clopay Case


This article provides a more detailed description of a RCA case study conducted by the RCA Interest Group of the Consortium for Advanced Manufacturing-International (CAM-I) at Clopay Plastic Products Company. In 2004, RCA is an emerging management accounting practise that focuses on the principles of cause & effect and analogy that provides superior underlying information, which is fully integrated throughout the organization, across various reporting and planning systems.
Published in Management Accounting Quarterly: Resource Consumption Accounting Applied: The Clopay Case Fall 2004.
[Authors: Drs. Sally Weber, & B.Douglas Clinton, Professors of Accountancy at Northern Illinois University, DeKalb, IL.] Login to Library »

 

cover image of Strategic Finance

Follow Up To The Case for RCA


The fourth and fifth follow-up articles in The Case For RCA appeared in Strategic Finance in 2002. The fourth article demonstrates how the quantity-based RCA model of resources, activities, and cost objects can be used for planning by reversing the structure of quantities that is maintained throughout the relationships depicted. The fifth seminal article on RCA titled Gaining Effective Organizational Control With RCA recognized at least four generic management planning and control tiers: the resource tier, the value chain tier, the product/service tier, and the results tier.
Published in Strategic Finance: (1) The Case For Resource Consumption Accounting Apr 2002;
(2) Gaining Efffective Organizational Control with RCA May 2002.
[Authors: Anton van der Merwe, principal at Alta Via Consulting &
David E. Keys, Professor of Accountancy at Northern Illinois University, DeKalb, IL.] Login to Library »

 

cover image of Cost Management

The Case For RCA Series


David Keys and Anton van der Merwe published three seminal articles in 2001 to make the case for RCA. These articles are not always easy to read and should be seen in the context of their purpose i.e., to make people aware of issues with ABC at the time and justify considering a new approach. From today’s viewpoint these articles focus too much on the differences between ABC and RCA. But they are still a valid initial exposure to RCA thinking and concepts
Series published in Cost Management:
(1) The Case For RCA: Excess & Idle Capacity Jul/Aug 2001;
(2) The Case For RCA: Understanding Resource Interrelationships Sep/Oct 2001;
(3) The Case For RCA: Decision Support In An Advanced Cost Management System Nov/Dec 2001.
[Authors: Anton van der Merwe, principal at Alta Via Consulting &
David E. Keys, Professor of Accountancy at Northern Illinois University, DeKalb, IL.] Login to Library »


 


Conference Presentations

— A Conceptual Framework for Managerial Costing [March 22, 2012] YouTube Part 1 »

— A Conceptual Framework for Managerial Costing [March 22, 2012] YouTube Part 2 »

— IMA Annual Conference; A Conceptual Framework for Managerial Costing [Jun 2011] Download PPT »


Contributions to Best Practices

— MESA Metrics Guidebook & Framework [Aug 2011] Link »

— IFAC Sustainability Framework 2.0 [Mar 2011] Link »

— IFAC International Good Practice Guidance; Evaluation and Improving Costing in Organizations [Jul 2009] Link »

— IFAC International Good Practice Guidance; Evaluating the Costing Journey: A Costing Levels Continuum Maturity Model [Jul 2009] Link »


RCA Open Source Application (ROSA)

— ROSA Model
This model is intended to demonstrate Resource Consumption Accounting concepts by building a model using open-source business intelligence application. Login to Library Download Model » Additional reading found at WikiBooks: ROSA Manual »


Success Stories

— Beverage Bottling & Distribution client Download PDF » or Login to Library »

— Food Flavoring client Download PDF » or Login to Library »

— Higher Education client Download PDF » or Login to Library »


Viewpoints

— About Alta Via Consulting Download PDF » or Login to Library »

— Army Enhanced Support Services Download PDF » or Login to Library »

— Jedox PALO For Excel Business Intelligence Download PDF » or Login to Library »

— SAP - Product Design Cost Estimate (PDCE) Download PDF » or Login to Library »


White Papers

— Success Factors For Upgrading To SAP ECC 6.0 In The Public Sector » Download PDF » or Login to Library »

— Accelerate Your Profitability with SAP HANA Accelerator for SAP CO-PA » Download PDF » or Login to Library »

— Product Costing Taken To The Next Level » Download PDF » or Login to Library »

— How Clients Have Successfully Used PDCE » Download PDF » or Login to Library »

— Intro to Resource Consumption Accounting (RCA) » Download PDF » or Login to Library »

— RCA Recognized As Highest Level Approach » Download PDF » or Login to Library »

— Intro to RCA Open Source Application (ROSA) » Download PDF » or Login to Library »


Supplementary Material

 

Resource Consumption Accounting (RCA)

— What is RCA? YouTube »

— What is The RCA Institute? YouTube »

— RCA Modeling Principles Part 1 YouTube »

— RCA Modeling Principles Part 2 YouTube »

— RCA Model Overview YouTube »


Wikipedia Links

— Grenzplankostenrechnung (GPK) Wikipedia »

— Management Accounting Wikipedia »

— Management Accounting Principles Wikipedia »

— Resource Consumption Accounting Wikipedia »

— RCA Open Source Application (ROSA) Wikipedia »

— RCA Open Source Application (ROSA) WikiBook Manual Wikipedia »




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