إنموذج مقترح لتطبيق مدخل محاسبة استهلاك الموارد في صناعة تكرير النفط : دراسة تطبيقية في شركة مصافي الجنوب

Abstract EN

The environment in which economic units operate is increasingly dynamic and complex because of the constant changes in technology, competition and policy.

As a result, economic units need a sophisticated cost management system that reflects these changes in time and is able to help management to make the right decisions.

Since the main objective of management accounting is to provide accurate and appropriate information at an appropriate cost, the benefits of the information provided must exceed the costs and that this information helps managers to take decisions in the short and long term, which requires this information to accurately measure costs.in order to provide the Accurate measurement to the Indirect cost elements, which are a problem in all economic units, should be allocated as direct costs are allocated directly and easily.

Several models have been proposed for cost management, allocation of overhead costs, such as activity based cost (ABC) and time driven activity based cost (TDABC) and resource consumption accounting (RCA), which are an integrated and comprehensive cost management system that combines the principles of flexible standard costs – or so called German cost management – (GPK) and the activity based cost accounting system that provides management With appropriate information on the allocation and efficient use of available resources, and that this combination involves characteristics that significantly improve cost management systems.