Comparison of Resource Consumption Accounting with Traditional Costing Systems: an Application in a Logistics Company

This study focuses on a comparative analysis of the Resource Consumption Accounting (RCA) method, which has gained importance in terms of efficient resource utilization and accurate cost calculations, and traditional costing systems, with an application in a logistics company. Traditional costing methods, particularly their inadequacy in distinguishing between fixed and proportional costs, may lead managers to inaccurate conclusions in the decision-making process. In this context, RCA integrates Activity-Based Costing and the German cost accounting approach, offering a more realistic costing model and revealing unused capacity, thereby providing a strategic advantage for managers. Within the study, costs related to transportation, storage, loading-unloading, and packaging activities in a Mersin-based logistics company were calculated using both the traditional full-costing method and the RCA method. During the implementation process, resource pools were established, costs were separated into fixed and proportional components, and theoretical and practical capacities were determined to identify idle capacity data. The findings indicate that RCA provides more detailed cost information on an activity basis and allows for healthier decision-making compared to traditional methods. In conclusion, the study demonstrates that the implementation of RCA, particularly in operation-intensive sectors such as logistics, enhances resource utilization efficiency, strengthens cost control, and contributes significantly to the strategic decision-support process.