دور نظام محاسبة استهلاك الموارد في ترشيد تكلفة المنتج : دراسة تطبيقية في الشركة العامة للصناعات المطاطية و الإطارات معمل إطارات بابل

الملخص EN

The aim of this study is to demonstrate the effectiveness of using the resource consumption accounting system to reduce the cost of the product as one of the advanced approaches to allocating costs.

Because of the large competition of companies in the market, cost control becomes an essential part that helps managers make cost-cutting decisions in order to achieve greater corporate profitability.

This study talks about the new cost-accounting model RCA, the cost management approach that combines German cost accounting and activity-based cost accounting (ABC).

This system provides more accurate and reliable data that lead to more effective planning, control and performance evaluation.

The use of this system in the Iraqi industrial companies is an important step in improving the accuracy of measuring costs and thus reduce the cost of its products and achieve competitive advantage.

The study was applied in the Babel tire factory, one of the factories of the General Company for Rubber Industries and Tire