إطار مقترح لتحسين فعالية إدارة الطاقة باستخدام نظام محاسبة استهلاك الموارد ونظام تكلفة مسار تدفق القيمة مع دراسة حالة

Abstract EN

The concept of capacity management is one of the newly developed concepts that works to close the gap between the market demand and the firm’s ability to own the resource of machines, facilities and workers.

capacity management aims to help managers make strategic level decisions related to increasing or decreasing fixed assets or maintaining market share.

the main research problem is how to improve the effectiveness of capacity management by using the resource consumption accounting system and the value-stream costing system? the standard approach was used to build the proposed framework.

the case study has been applied on Toshiba elAraby factory for the manufacture of the cooling engines.

the results of the study as: - before deciding to increase production capacity, which represent an increase in fixed assets, the current production capacity must be utilized and exploited.

here, the role of the value-stream costing system (VSC) appears in the analysis of wasted capacity and the disposal of unproductive capacity that does not add value (freed up capacity) and its use in production again as productive capacity that adds value (increase in available capacity).

- the resource consumption accounting system separates idle capacity from the cost of the product and makes it visible, which reduces the cost of the product.

when the cost of the product contains idle capacity, this leads to cost distortion, i.e.

producing an unprofitable product in a large quantity and producing a profitable product in a small quantity.

the study recommended to adopt applying the proposed framework to improve the effectiveness of capacity management due to its advantages in providing financial and non-financial information and reducing time wastage.

and make the idle capacity visible.