تفعيل الإطار الرقابي لإدارة مخاطر المشروع عن طريق التكامل بين محاسبة استهلاك الموارد وبطاقة الأداء المتوازن .

Activating the Control Framework for Enterprise Risk Management by Integrating Resource Consumption Accounting & the Balanced Scorecard.

The research aims to apply the two techniques of resource consumption accounting and the balanced scorecard according to an integrated framework in one of the Industrial mixed public sector companies represented in Al-Kindi Company for the Production of Vaccines and Veterinary Medicines, describing these techniques as one of the most important strategic cost management techniques in the field of cost and management accounting, while showing the role of integration between the above two techniques in Activating the updated enterprise risk management control framework as one of the control frameworks that aims to maximize the value of the economic unit and enhance its strategic performance in a way that helps keep pace with the contemporary changes that surround it in an environment witnessing intense competition. By conducting personal interviews with company employees and field visits for the purpose of applying the two techniques of resource consumption accounting and the balanced scorecard according to an integrated framework. with industrial standard The prevailing in the industry to identify and measure enterprise risks according to the supervisory framework, and through the results of the application, the researcher reached several conclusions, the most important of which are: The integration between the two techniques of resource consumption accounting and the balanced scorecard contributes to achieving better results in terms of activating the updated enterprise risk management control framework in a way that leads To increase the value of the economic unit the sample of the research, as well as that the integration between the two techniques of accounting for resource consumption and the balanced scorecard will reflect positively on the future performance of the economic unit as well as addressing many problems, including reducing costs, by calculating and determining those costs in a more accurate scientific manner and then working To reduce it, and in light of the conclusions, a set of recommendations was proposed , the most important of which are : Working on integrating resource consumption accounting and the balanced scorecard in order to activate the supervisory framework for enterprise risk management and in a way that maximizes the value of the economic unit of the research sample, as well as benefiting from the important advantages that characterize the two techniques. Above in terms of achieving the strategic objectives of the economic unit and improving profits and in the form of Which enhances its future performance.