أثر استخدام مدخل محاسبة استهلاك الموارد لإدارة التكلفة في تدعيم القدرة التنافسية : دراسة حالة على قطاع الخدمات اللوجستية الملاحية

الملخص EN

Developments in the modern business environment have led to the need to provide relevant and accurate information for decision making.

However, traditional cost accounting systems do not fit the nature of the information that must be available for decision makers in this business environment.

Therefore, it was necessary to search for new and sophisticated solutions for cost management.

The resource consumption accounting approch (RCA) have been appeared as a response to changes in the business environment.

The resource consumption accounting is an approch to management accounting, introduced in 2002 in the United States of America.

This approch focuses on providing relevant and reliable information to reduce costs, increase profits, improve production capacity and achieve competitive advantage for the enterprise.

The resource consumption accounting approch (RCA) is an extension of the Activity Based Accounting (ABC) approach, which helps to address the shortcomings of the ABC application, especially addressing the problem of idle energies.

The main objective of this research is to study the effect of using resource consumption accounting approach for cost management in supporting competitiveness in the maritime logistics sector.

The research depends on the analytical approach and case study to achieve the research objectives and the application of resource consumption accounting approach in the logistics sector.