THE ROLE OF RESOURCE CONSUMPTION ACCOUNTING IN COST MANAGEMENT AN APPLIED STUDY IN AL-NARGIS PIPE MANUFACTURING COMPANY

Authors

  • Dr. Jaber Hussein Ali Southern Technical University / Basra Management Technical College Department of Accounting Techniques
  • Batool Abdul Ali Dhiqam Al-Mansouri Southern Technical University / Basra Management Technical College Department of Accounting Techniques

Keywords:

Resource Consumption Accounting, Cost Management.

Abstract

As a result of the rapid development in the modern manufacturing environment, economic units face several challenges, including resource scarcity and intense competition. These challenges make it difficult for traditional cost systems to accurately reflect the impact of resource usage and hinder management’s ability to access precise information needed for sound decision-making.

References

Ahmed, S. A. & Moosa. M, 2011, Application of Resource Consumption Accounting RCA In an Educational Institute, Pakistan Business Review, January.

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Published

2025-05-22

Issue

Vol. 4 No. 5 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.