High Quality Content by WIKIPEDIA articles! 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.