Resource Cost Accounting (known by its German acronym RKR) is a tool of the Efficiency Agency in North-Rhine/Westphalia (Germany) that identifies and describes a company's cost-saving potential with regard to resource consumption. By consistently synthesizing the company's key managerial and technical data and by allocating costs to their actual cost drivers, RKR is able to identify points along the production cycle with latent cost-savings potential. Rather than merely "jump-starting" continual improvement within a company, RKR anchors this firmly and permanently into the business. Assuming the relevant price data is available, it is even possible to extend the use of RKR analysis beyond the scope of one's own company.