<s>
RCA	B-Application
Open-Source	I-Application
Application	I-Application
(	O
ROSA	B-Application
)	O
is	O
an	O
open-source	B-Application
management	O
accounting	B-Application
application	O
that	O
aims	O
to	O
provide	O
decision-support	O
information	O
to	O
managers	O
.	O
</s>
<s>
Resource	O
consumption	O
accounting	B-Application
(	O
RCA	O
)	O
is	O
a	O
principle-based	O
approach	O
to	O
management	O
accounting	B-Application
that	O
combines	O
German	O
management	O
accounting	B-Application
techniques	O
known	O
as	O
Grenzplankostenrechnung	O
(	O
GPK	O
)	O
with	O
a	O
disciplined	O
form	O
of	O
activity-based	O
costing	O
.	O
</s>
<s>
ROSA	B-Application
uses	O
resource	O
consumption	O
accounting	B-Application
(	O
RCA	O
)	O
which	O
is	O
internationally	O
recognized	O
as	O
the	O
most	O
robust	O
form	O
of	O
cost	O
management	O
measurement	O
for	O
providing	O
marginal	O
cost	O
analytics	O
.	O
</s>
<s>
ROSA	B-Application
is	O
classified	O
as	O
a	O
non-web	O
open-source	B-Application
application	I-Application
,	O
bringing	O
many	O
of	O
the	O
key	O
modeling	O
techniques	O
of	O
the	O
RCA	O
model	O
to	O
life	O
.	O
</s>
<s>
The	O
application	O
uses	O
Microsoft	B-Application
Excel	I-Application
as	O
its	O
primary	O
interface	O
,	O
thus	O
the	O
learning	O
curve	O
is	O
greatly	O
accelerated	O
due	O
to	O
the	O
familiarity	O
factor	O
.	O
</s>
<s>
The	O
ROSA	B-Application
application	O
answers	O
this	O
need	O
,	O
and	O
was	O
designed	O
as	O
an	O
interactive	O
tool	O
to	O
aid	O
in	O
better	O
understanding	O
the	O
principles	O
and	O
costing	O
approach	O
of	O
resource	O
consumption	O
accounting	B-Application
.	O
</s>
<s>
ROSA	B-Application
should	O
be	O
viewed	O
as	O
a	O
cost	O
planning	O
and	O
analysis	O
tool	O
and	O
not	O
as	O
a	O
pricing/profitability	O
application	O
.	O
</s>
<s>
The	O
ROSA	B-Application
open-source	B-Application
package	O
contains	O
:	O
</s>
<s>
ROSA	B-Application
manual	O
–	O
To	O
start	O
the	O
install	O
process	O
,	O
double-click	O
Autorun	O
(	O
Application	O
)	O
in	O
the	O
ROSA_USB	O
compressed	O
zip	O
folder	O
.	O
</s>
<s>
Note	O
:	O
The	O
Palo	O
BI	O
Suite	O
support	O
material	O
should	O
be	O
used	O
in	O
conjunction	O
with	O
the	O
ROSA	B-Application
Manual	O
where	O
necessary	O
,	O
particularly	O
in	O
areas	O
concerning	O
Palo	O
installation	O
,	O
set-up	O
and	O
operation	O
.	O
</s>
<s>
ROSA	B-Application
uses	O
the	O
business	B-General_Concept
intelligence	I-General_Concept
(	O
BI	O
)	O
application	O
called	O
Palo	O
.	O
</s>
<s>
Palo	O
allows	O
the	O
ROSA	B-Application
base	O
model	O
database	O
to	O
be	O
pre-configured	O
so	O
that	O
the	O
user	O
can	O
explore	O
the	O
look	O
and	O
feel	O
of	O
how	O
a	O
RCA	O
model	O
functions	O
.	O
</s>
<s>
Some	O
of	O
the	O
primary	O
features	O
of	O
the	O
RCA	B-Application
open-source	I-Application
application	I-Application
are	O
:	O
</s>
<s>
There	O
are	O
certain	O
cost	O
modeling	O
limitations	O
inherent	O
in	O
the	O
ROSA	B-Application
application	O
.	O
</s>
<s>
These	O
limitations	O
are	O
specific	O
to	O
Version	O
1.0	O
of	O
the	O
ROSA	B-Application
application	O
and	O
should	O
not	O
be	O
viewed	O
as	O
static	O
.	O
</s>
<s>
In	O
other	O
cases	O
,	O
customized	O
versions	O
of	O
ROSA	B-Application
have	O
been	O
developed	O
to	O
fulfill	O
client-specific	O
requests	O
addressing	O
their	O
firm	O
's	O
individual	O
costing	O
requirements	O
.	O
</s>
<s>
No	O
‘	O
actual’	O
costs	O
–	O
ROSA	B-Application
is	O
a	O
stand-alone	O
application	O
and	O
does	O
not	O
have	O
integrated	O
links	O
to	O
import	O
data	O
.	O
</s>
<s>
ROSA	B-Application
does	O
not	O
currently	O
support	O
the	O
comparison	O
of	O
actual	O
to	O
plan	O
within	O
the	O
application	O
.	O
</s>
<s>
Model	O
size	O
limitation	O
–	O
The	O
ROSA	B-Application
model	O
was	O
designed	O
for	O
optimum	O
use	O
for	O
businesses	O
with	O
limited	O
size	O
RCA	O
applications	O
.	O
</s>
<s>
No	O
profitability	O
reporting	O
–	O
Rosa	B-Application
Version	O
1.0	O
is	O
solely	O
for	O
the	O
purposes	O
of	O
cost	O
modeling	O
.	O
</s>
<s>
To	O
experience	O
the	O
full	O
benefits	O
that	O
Resource	O
Consumption	O
Accounting	B-Application
has	O
to	O
offer	O
as	O
a	O
dynamic	O
,	O
fully	O
integrated	O
,	O
principle-based	O
approach	O
,	O
a	O
more	O
robust	O
and	O
integrated	O
software	O
application	O
must	O
be	O
used	O
.	O
</s>
<s>
The	O
most	O
widely	O
used	O
software	O
applications	O
for	O
RCA	O
are	O
SAP	B-Application
AG	I-Application
ERP	O
system	O
and	O
macs	O
Controlling	O
.	O
</s>
<s>
This	O
application	O
uses	O
an	O
open-source	B-Application
Business	B-General_Concept
intelligence	I-General_Concept
software	O
engine	O
called	O
Palo	O
(	O
OLAP	O
database	O
)	O
,	O
published	O
by	O
.	O
</s>
<s>
Palo	O
has	O
been	O
designed	O
as	O
an	O
Add-in	B-Application
to	O
spreadsheet	O
software	O
(	O
i.e.	O
,	O
Microsoft	B-Application
Excel	I-Application
)	O
.	O
</s>
