RCA was derived by taking the best costing characteristics of the German management accounting approach Grenzplankostenrechnung ( GPK ) , and combining the use of activity-based drivers when needed , such as those used in activity-based costing .
RCA started by taking the best costing characteristics of the German management accounting approach Grenzplankostenrechnung ( GPK ) , and combining the use of activity-based drivers when needed , such as those used in Activity-based costing .