Enhancing Strategic Decision-Making Through Resource Consumption Accounting (RCA): A Case Study at Improving Resources Allocation in the Broto Furniture Industry

This study aims to analyze 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.