استخدام نظام محاسبة استهلاك الموارد (RCA)‎ لدعم القدرة التنافسية بالمؤسسة الاقتصادية : دراسة تطبيقية بمؤسسة IBACHE للبناءات المعدنية بأدرار

Abstract EN

The study aims to shed light on the Resource Consumption Accounting (RCA) system as one of the modern systems for cost accounting, which came as a result of the criticism directed at the traditional systems of cost accounting and as a response to developments that occurred in the contemporary business environment, and to clarify its effective contribution to supporting the competitiveness of the economic institution by applying to one of the Algerian economic institutions represented by the institution (IBACHE), and the study found that the application of the (RCA) system contributes to supporting the competitiveness of the institution under study through its ability to detect the idle production capacity, which exceeded 45% in the enterprise's resource pools and not being charged on products, which reflects on the accurate determination of production costs and access to competitive prices.