أثر استخدام أسلوب محاسبة استهلاك الموارد في دعم القدرة التنافسية : دراسة ميدانية على عينة من المنشآت الصناعية بولاية الخرطوم

الملخص EN

The study dealt with the use of recourse consumption accounting (RCA) to support competitive ness, where the problem of the study was, what the impact of using recourse consumption accounting to reduce costs and support competitive ness.

The study aimed to find out the ability of recourse consumption accounting in laying the foundations to ensure increased competitive ness of industrial companies.

The results of the study are that: recourse consumption accounting helps reduce costs and increase competitive ness, recourse consumption accounting provides useful information on industrial costs and its profitability.

The researchers suggested some recommendations that assist implementation recourse consumption accounting in industrial companies.