Enhancing Strategic Decision-Making Through Resource Consumption Accounting (RCA): A Case Study At Improving Resources Allocation In The Broto Furniture Industry

Abstract

This study aims to analyse the application of the Resource Consumption Accounting
method in strategic decision making at Broto Furniture, identify constraints in resource
management, and provide recommendations for improvement. The research method
used is mixed methods approach that combine both quantitative and qualitative
methods with data collection through observation, interviews, and documentation. The
results showed that Resource Consumption Accounting provides more accurate cost
information and helps identify waste such as overstocking, which causes low turnover
of goods due to too long storage in the warehouse. It also found weaknesses such as
damaged goods, wasteful bulk buying activities, and shipping costs. It is recommended
that Resource Consumption Accounting be applied consistently and combined with
the principles of Activity Based Management to improve the efficiency and
profitability of the company. This research is expected to be a reference for the
application of Resource Consumption Accounting in other trading industries.