استعمال محاسبة استهلاك الموارد RCA و معيار القطاعات التشغيلية (8)‎ في الشركة العامة لصناعة البطاريات

Abstract EN

The aim of this research is to demonstrate the effect of the use of resource consumption accounting on the measurement and processing of costs in the General Company of the Battery Industry and its ability to separate costs into fixed and proportional costs, also determine the cost behavior of these resources and their locations, and the use of costs which will be measured and treated in the resource consumption Quantitative by testing the boundary limits of the operating segments standard and the disclosure of the results of each segment separately, also about financial and cost al information, The research samples considered been consisted of the taken at Babylon General Company for Battery Industry factories (1, 2).

The researcher conducted a field study on the company's data and added to the personal interviews within the company.

The research has reached to many conclusions, the most important of which are that the work of Resource Consumption accounting with the criterion of operational sectors standard (8) helps to measurement cost and revenue data, and to provide data used in accordance with quantitative boundary tests and disclosure through the Operational Sectors Standard 8, and that resource Consumption accounting work with enterprise resource planning systems helps provide important information for all levels of management For the performance of the economic unit in a comprehensive manner, as their work together helps to effectively control and evaluate performance and planning and measurement, which helps to make appropriate decisions.

The research has reached to several recommendations, the most important of which is that the economic unit should use resource consumption accounting with the project resource planning systems in order to provide appropriate information about the operations of the economical unit in order to take the necessary decisions and use the outputs that been processed by resource consumption accounting in order to implement quantitative limits tests And disclosure of financial and non-financial information according to the operational segments standard (8).