دور المحاسبة عن استهلاك الموارد في الاستغلال الأمثل للطاقة

Abstract

The main objective of management accounting is to provide adequate and accurate information and cost-effectively as the realized benefits of the information must outweigh the costs for the purpose of making decisions in the short and long term and requires this information to accurately measuring the costs and him, but in order to provide the accurate measurement to be allocated indirect cost elements ( high costs), which is a problem in all economic units where the process of indirect costs allocated (initial costs) are easily and directly and it has been developing a new model for measuring the cost of idle capacity, which makes it easier for the administration through its efforts to continuous improvement in front of customer expectations and enhance the value and not just improve internal efficiency and not on the basis of decisions that create additional costs and instead improve the performance of the unit to meet the customer expectations, so the measure energies and reporting and the costs are necessary to improve product costs and maximizing the use of energy and the removal of loss and gain a competitive advantage and maintain the process.The entrance to the accounting resource consumption is the only entrance that determines the idle capacity even if the economic unit is fully functiona