Applying resource consumption accounting in the College of Administration and Economics to make sustainable administrative decisions

Abstract

The resource consumption accounting system is currently one of the popular concepts because it provides a solution to the problems facing companies. This system was created from the merger of two systems: the German cost management principles and the activity-based costing system. The resource consumption accounting system came to have a major role in the process of making sustainable management decisions. In line with modern environmental and economic developments to achieve more accuracy in allocating costs, better sustainable management of idle energy, and providing financial and non-financial data. The research aims to determine the costs of the educational service and clarify the steps to reduce the cost and how to achieve the main goal of supporting sustainable administrative decisions at the College of Management and Economics, University of Kufa, and determining the cost savings of the service provided and thus managing the quality of the service provided by adopting the resource consumption accounting approach. Achieving this goal is one of By determining the exploited energy and determining the idle or wasted energy and its repercussions on the service sector. The research concluded that it is possible to confront competition in the educational work environment because there are cost savings that do not affect the level of quality. In addition, there is the possibility of relying on available data in making sustainable decisions that help achieve social and environmental benefits in addition to the economic benefit. There is a scientific benefit to the research because little research has addressed the use of resource consumption accounting in service sectors.