تأثير نظام محاسبة أستهلاك الموارد في ترشيد التكاليف بحث تطبيقي في شركة ديالى العامة للصناعات الكهربائية

Abstract

The system of Resource Consumption Accounting (RCA) is currently a common concept as it provides a solution to many of German cost Management and the cost system based on Activity . This (RCA) has a main role in the cost rationalization process and allocation and management of resources in line with modern environmental and economic developments to achieve greater accuracy in allocating costs , better management of idle capacity and provide financial and non-financial data to support management decisions. The research aimed to reduce costs by rationalizing the utilization of available resources by identifying non-idle resources to increase the profitability of products in resource consumption accounting system and its preference for the activity based cost system . The importance of research stems from the study of the application of modern management accounting tools, the activity based cost system and the resource consumption accounting system and the use of cost allocation to implementing a better allocation of these costs. The researchers concluded the resource consumption accounting system works to reduce costs by reducing the cost of idle capacity from the unit cost and the possibility of exploitation of this capacity by isolating it for the purpose of exploitation in production and recommended that the application of the RCA system in Diyala company can analyze their activities to determine the added value of each Activity thus reducing the costs of activities that do not add value.