دور تقنيتي محاسبة استهلاك الموارد الموجهة بالوقت وإعادة هندسة العمليات في ترشيد تكلفة المنتج

Rp-The role of time-driven resource consumption accounting techniques and process re-engineering in product cost rationalization.pdf

This research aims to study the relationship of the role of the two techniques of time-oriented resource consumption accounting and process re-engineering by applying them in the ready-made garments factory in Najaf. To achieve this goal, the researcher relied upon the application of the above two techniques on the data obtained through field visits and personal interviews with workers and officials in the factory and some sales agents, as well as the data extracted from the factory records of the research sample. And because the traditional costing systems are no longer able to provide appropriate information that keeps pace with the developments and changes in the current business environment and the fierce competition it includes, because these systems have been found as a basis for serving a suitable business environment that is consistent with its requirements, whose features have disappeared today and have been replaced by a business environment with Completely different features that made the economic units face to face with the risk of non-continuity and the deterioration of their competitive position if they did not reconsider the application of those systems and the initiative to adopt modern strategic techniques in the field of cost and administrative accounting. The task of cost management in the modern era, through which it is possible for the economic units to achieve rationalization in the cost of their products in a way that helps in achieving optimal utilization of resources, improving product processes, eliminating waste and loss, and as a result enhancing the competitive advantage by providing high quality products that meet the requirements The customer, at the right time, and at low prices. The research has reached a number of conclusions, the most important of which is that the ready-made garment factory in Najaf, as the research sample, suffers from waste of materials in addition to the lack of optimal use of resources. By applying these two techniques, the goal of cost rationalization can be achieved as well as providing Useful information that helps management in making various decisions.