إمكانية تحديد فرص التميز في القياس و التقرير عن الطاقة غير المستغلة في المنشآت الصناعية في كل من مدخلي التكلفة على أساس النشاط الموجه بالوقت و محاسبة استهلاك الموارد : دراسة مقارنة تطبيقية في البيئة الصناعية المصرية

Abstract EN

The issue of allocating and distributing indirect industrial costs has received great attention from the scientific and practical circles, due to the effect of the method used in measurement on the unit cost of the product, and then how the relevant decisions are taken, whether for competition or pricing purposes, or even for the possibility of continuity in light of intense competition.

Thus, the ABC model appeared as an introduction to address the criticisms that were directed to the traditional cost systems regarding the allocation of indirect costs, but it faced many criticisms, the result of which was the emergence of the TD-ABC model, which depends on the causes of the time period (time equation) instead of The number of times activities are performed, because this model does not accept the idea that different activities take the same time period to implement them.

However, he was also not spared from criticism, and as a result, the RCA model emerged as an introduction to address these criticisms through its reliance on the idea and philosophy of consuming resources in order to produce the product unit.

However, the two models agreed on the issue of showing the cost of untapped energy, but each according to his scientific philosophy based on it.

In fact, accordingly, the researcher instructed the researcher to conduct an applied study on one of the Egyptian industrial establishments as an applied input to compare the two inputs in terms of the amount of unused energy, measure and report on it, in addition to determining the effect of each of them in measuring the cost of the product unit.

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