ادارة الكلفة بتطبيق تقنيتي محاسبة استهلاك الموارد والتحسين المستمر لتعزيز حوكمة الشركات

Rp-Cost management by applying resource consumption accounting and continuous improvement techniques to enhance corporate governance.pdf

Abstract
The research aims to explain each of the two techniques of accounting for resource consumption and continuous improvement as contemporary costing techniques aimed at overcoming the problems faced by traditional accounting systems, as well as shedding light on the cognitive side of these two techniques and their role in strengthening corporate governance and drawing the attention of the economic unit of the research sample to the importance and necessity of applying these two techniques and the consequent role of this application in achieving control over the resources of this unit in a way that helps to manage the cost of its products, as well as a statement of the role that corporate governance exercises in its various procedures in managing the cost of the product by reducing it And maintaining its quality, and as a result, supporting the competitive advantage of the economic unit, the research sample. And that is through the application in the Qadifa Babylon factory, which is one of the factories of the General Company for Textile Industries, and for the purpose of applying the steps of the techniques of accounting for resource consumption and continuous improvement according to a working methodology, the researcher used the necessary research tools, including the application of sequential steps for each of accounting for resource consumption and continuous improvement, depending on the data and information obtained through personal meetings with the company’s employees, coexistence and field visits to the factory, the research sample, and from the reality of the company’s records. The researcher has come to a number of conclusions, perhaps the most important of which confirms that the high cost of the qudifa product in the qudifa factory in Babylon, the research sample, was due to the presence of idle energy represented by untapped resources that bear the costs of the product with the absence of features for applying the techniques of accounting for resource consumption and continuous improvement, which by applying them can achieve the goal of cost management through efficient utilization of resources in a way that helps in strengthening corporate governance.