Determinants of applying resource consumption accounting technology in Iraqi industrial companies: (an applied study)

Abstract

    This research aims to clarify the role of one of the techniques of cost and management accounting It is a resource consumption accounting technique The General Company for Textile Industries has a woven bag factory And to indicate the extent of its ability to separate costs into fixed and variable in light of the presence of some determinants that impede its production operations, Where technology seeks RCA To determine the amount of resources used in production by determining idle energy and working to exclude it from the production cost by monitoring department costs and charging products with actual costs only, This technology also aims to provide the administration with the appropriate information to help it take appropriate decisions to exploit idle energy. While the theory of constraints works to identify the determinants and bottlenecks that impede the functioning of the production process and prevent it from reaching its goals and trying to address these constraints, whether internal or external