دور محاسبة استهلاك الموارد في تحقيق الاسبقيات التنافسية : دراسة ميدانية في مجموعة من الشركات الصناعية في محافظة الديوانية

الملخص EN

The research aims to demonstrate the role of resource consumption accounting in achieving competitive precedents of cost, quality, time, innovation and flexibility and trying to apply it in Iraqi industrial and economic units, by making use of resource consumption accounting as one of the most important strategic cost management techniques in the field of cost accounting and managerial accounting Provides more accurate and appropriate information on resources and reveals idle energy that cannot be provided by traditional cost-effective systems, and to achieve the goal of this research, the descriptive approach was used by designing a questionnaire as a main tool for collecting data and information and distributed to workers in a group of industrial companies operating in the city of Diwaniyah.

Analyzing the data using the statistical program SPSS and the research reached a set of conclusions, the most important of which is the existence of a positive correlation and a strong and significant influence for accounting for resource consumption in achieving the precedence of competitive advantage individually and collectively in the factories.

The research sample This indicates the possibility of the impact of resource consumption accounting on precedence Competitiveness in the factories surveyed.

Which came in line with the recommendations, including the need to apply contemporary cost-effective techniques, including the technique of accounting for resource consumption, because of its clear role in achieving the precedents of competitive advantage.

The cost of theproduct.