Intégration des techniques de comptabilité de la consommation des ressources et de la théorie des contraintes pour soutenir l'application de la gouvernance d'entreprise Une étude empirique

Abstract

The research aims to apply the two techniques of resource consumption

accounting and the theory of constraints technology according to an integrated framework in one of the Factories of the Ur state company, which is the Factory of Cables and Electrical Wires, as they are among the most important strategic cost management techniques in the field of cost and management accounting. to achieve this goal, the researcher used the data of the company which is the research sample through personal interviews with company employees and field visits for the purpose of applying the two techniques of resource consumption accounting and the theory of constraints according to an integrated framework. The Researchers reached a set of conclusions, the most important ones are: The integration between the resource consumption accounting and the theory of constraints techniques.contributes to strengthening corporate governance by optimizing the use of resources and achieving control over them, and this is can be reflected in reducing costs as well as providing comprehensive and integrated information on resources that contribute to increasing the effectiveness of the application the above two techniques.