إطار مقترح لمدى فعالية نظام محاسبة استهلاك الموارد (RCA)‎ كأحد أنظمة التكاليف المدعومة بتكنولوجيا المعلومات المتكاملة في تحسين أداء المنشأة

Abstract EN

The business environment has developed in recent times and has become very dynamic as a result of the competition pressures and the continuous shift towards the mechanism in most activities and operations.

Therefore, all enterprises are supposed to keep pace with the successive developments in new technology so that they can continue to improve performance, growth and competition.

Information technology is one of the most important tools that helps an organization to respond quickly and efficiently to these change
There has been an evolution in managemnt accounting as it is affected by continuous environmental changes, which ha led to the change and development of its methods to provide the appropriate information to make appropriate and timely decisions.

Which led to a change in the skills possessed by the accountant, so that he can carry out the functions and functions required of him and the implementation of new practices and methods.

The main problem is the lack of coherence or lack of use of Enterprise Resource Planning (ERP) systems as a modern technology in information technology to develop management accounting methods and increase their effectiveness in cost control and thus improve the firm performance.

The objective of this research is to examine and evaluate the role of the cost system, such as the(RCA) Which Integrated by (ERP) system, which is integrated with integrated information technology (ERP) in improving the performance of the enterprise.

The integration of IT and cost systems does not provide significant independent effects On financial performance when they do not interact together, and that industrial enterprises have achieved the greatest advantages of financial performance through investments in cost systems represented in the system (RCA) based on or together with the integration of information technology in the form of (ERP).

 The results show that the ERP system measures the cost of the product accurately by loading the product with the resources consumed in the production, thus reducing the cost of the operations, which improves the production process by analyzing the activities and deleting the nonhosting activities of the value.

The implementation of ERP has led to the development of the RCA system by increasing its ability to reduce and control costs, ease of flow, access and processing of information, and the development of longterm strategic plans.

The results also show that the integration of the ERP system with the RCA system achieves operational benefits of improving quality, reducing cost, increasing productivity and reducing manufacturing cycle time.

It also achieves strategic benefits of job integration, cost reduction and management.

It also achieves managementlevel benefits of improved performance, improved decisionmaking and planning.

Therefore, the researcher concluded that ERP systems supported by ERP systems have a positive impact on the Firm performance.