Integration between resource consumption accounting and responsibility accounting systems on a strategic basis In enhancing the efficiency of performance of economic units
DOI:
https://doi.org/10.36322/jksc.v1i71.14777Keywords:
Resource Consumption Accounting System, Responsibility Accounting System, Efficiency, German Costing SystemAbstract
the idea of research came to address some of the most important problems that generates a decline in the performance of economic units at the strategic level, The research tool was the adoption of logical successive steps of integration based on the literature of these two systems by dividing the organizational structure of the General Company for Rubber and Tire Industries into appropriate responsibility centers that facilitate the processes of imposing control and determining the level of performance and dividing the company’s resources into four pools of resources and five main activities with the application of standards Appropriate accounting that contributes to helping improve the company’s performance and enhance it towards the strategic direction, The research aims to generate an integrated administrative accounting system resulting from the integration of the resource consumption accounting system and the responsibility accounting system for the purpose of improving the efficiency of the performance of economic units in general and economic units operating in the industrial sector in particular. Controlling costs, determining idle capacity, and applying appropriate measures to determine the responsibilities assigned to each responsibility center or resource pool, which are important measures in determining the direction of the company's performance, improving and enhancing it.
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ثانياً . المراجع باللغة الأجنبية
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First . References in Arabic
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Secondly. References in foreign language
Ahmed , S . A . & Moosa . M , Application of Resource Consumption Accounting RCA In an Educational Institute , Pakistan Business Review, January, 2011 .
Brewer , Peter C . , Garrison , Ray H . , and Noreen , Eric W . , Introduction to Managerial Accounting , Eighth Edition , McGraw-Hill Education , 2019 .
Datar , Srikant M.& Madhav V. Rajan , Horngren’s Cost Accounting , Sixteenth Edition , Pearson Education, Inc , 2018 .
Drury , Colin , Management and Cost accounting , Tenth Edition , Printed in China by RR Donnelley , 2018 .
Hilton , Ronald W. , and Platt , David E., Managerial Accounting - Creating Value in a Dynamic Business Environment , Twelfth Edition , McGraw-Hill Education , New York , 2020 .
Keys , David E. & Anton Van Der Merwe , Gaining Effective Organizational Control with RCA , Strategic Finance , 2004 .
Kinney , Michael R. , and Raiborn , Cecily A. , Cost Accounting- Foundations and Evolutions , , Eighth Edition , South-Western, Cengage Learning , 2011 . DOI: https://doi.org/10.2308/iace.2011.26.1.257
Kose , Tunc & Safak , Agdeniz , Capacity Cost Management in Resource Consumption Accounting , Overview of Accounting & Auditing , ( June ) , 2015.
Kurtlu , A . E . , Resource Consumption House : Silah Factory Example , Nigde University Journal of Economics & Administrative Sciences , ( July ) , 2016.
Pinheiro , Paulo Roberto , Paulo Schmidt , Jose Luiz dos Santos & Valeska Rodrigues Lucas de Freitas , RCA - Resource Consumption Accounting , Management of Production Processes and Global Partnerships for the Sustainable Development of Productive Systems Salvador, BA, Brazil, October 8-11, 2013.
Zehetner , Karl & Sebastian Eschenbach , Closing the Gap between U.S. & German Managerial Accounting , Humanities & Social Sciences Review , Vol . 7 , No. 2 , 2017 .
Zhang , Qiong , Xiucheng Dong & Rong Huang, The Application of Resources Consumption Accounting in an Enterprise , 2011 . DOI: https://doi.org/10.1109/AIMSEC.2011.6011109
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