أثر استخدام محاسبة استهلاك الموارد (RCA)‎ في تعزيز القدرة التنافسية للشركات الصناعية

الملخص EN

This Paper aims to Study the Effect Using Resource Consumption Accounting to Enhancing Competitive ability for the Industrial Companies.

To Achieve This aim, The Research was divided to two Sections, The first one is to show the Theoretical Frame Work of the Research, the second one is show The Field Study of the Research test the Research Hypotheses by distributing Questionnaire List to A sample consists of Workers of A group of Industrial companies for collecting data about study Variables.

The Study Concluded that using Resource Consumption Accounting Affects to Enhance Competitive ability for the Industrial Companies Through Optimum utilization of Available Resources, provide information about idle energy and disclose it, Decreasing Costs, Improving Quality Which leads to Increase profitability and Achieving Customer Satisfaction.