استخدام مدخل محاسبة استهلاك الموارد (RCA)‎ لزيادة فاعلية تحليل ربحية الزبون : بحث تطبيقي في شركة أبناء دجلة لخدمات الأمن و الحماية

Abstract EN

The study dealt with the use of the resource consumption accounting approach to increase the effectiveness of analyzing the profitability of customers by relying on the method of consumption of activities.

The cost guides were determined to reach the cost of each service for the purpose of analyzing the profitability of each customer, finding deviations, The problem of the research was the lack of some economic service units to the existence of an integrated cost system based on the entrance to the accounting of resource consumption and linking this consumption of resources to maximize profitability and analyzes the profitability of customers to reach good customers and non-good and transform the relationships of all unprofitable customers to profitable relationships and provides multiple alternatives and continuous improvements on how Attract new customers with a positive impact on profitability, The objective of the research is to use the resource consumption accounting approach to maximize profitability and to align this approach with the method of continuous improvement of the efficiency of customer profitability analysis.

The most important results of this study are the profitability analysis of customers based on the resource consumption accounting approach, which shows profitable customers and non-profitable customers.