. "1.0" . . "ROSA"@en . . "RCA Open-Source Application (ROSA) 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 (GPK) with a disciplined form of activity-based costing."@en . "2010-05-11Z"^^ . . . .