أثر محاسبة استهلاك الموارد في خفض التكاليف : دراسة حالة في مجزرة دواجن الاعتماد -أربيل

الملخص EN

The main aim of this research is to reduce costs of production in ITIMAD slaughter house located in city of Erbil-Iraq.

By reviewing the main required steps to achieve the aim of this paper by utilizing modern cost management system that includes the introduction of resource consumption accounting.

This paper addresses the identification of exploited capacity and idle capacity, which in turn shows the advantages of the project.

The mentioned points reflect the ability of the project to compete with others in the same business environment and it affects the decision making based on the outcomes of resource consumption accounting system.

In theoretical part a method was derived from Arabic and foreign literature while the practical side used is done by analytical descriptive method by using tools, financial statement and real data from ITIMAD slaughter house, year 2020.

Additional personal interviews were conducted with specialists of the project.