أثر محاسبة استهلاك الموارد في تعزيز الميزة التنافسية المنخفضة

رقية , صايفي , بوالعيد ريان

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DC Field	Value	Language
dc.contributor.author	رقية , صايفي , بوالعيد ريان	-
dc.date.accessioned	2022-12-14T11:06:55Z	-
dc.date.available	2022-12-14T11:06:55Z	-
dc.date.issued	2022-06	-
dc.identifier.citation	تخصص " ماليةالمؤسسة "	en_US
dc.identifier.uri	http://dspace.centre-univ-mila.dz/jspui/handle/123456789/2134	-
dc.description	The objective of this study is to shed light on the Resource Consumption Accounting (RCA) system as one of the modern cost accounting systems, which came as a result of the criticism directed at traditional cost accounting systems in response to developments in the contemporary business environment, and to specify its effective contribution to supporting the competitiveness of the company by applying it to the one of the Algerian companies, , represented by the Beni Haroun Mills Corporation - Al-Garram Gouga. The study concluded that the application of the Resource Consumption Accounting (RCA) system helps to support the competitiveness of the studied institution through its ability to detect unused production capacity, which exceeded 56%, and which did not charge them on the products, which is reflected in the precise determination of production costs and access to competitive prices.	en_US
dc.language.iso	ar	en_US
dc.publisher	university center of abdalhafid boussouf - MILA	en_US
dc.subject	محاسبة التكاليف , نظام محاسبة , إستهلاك الموارد , الميزة التنافسية	en_US
dc.subject	Cost accounting, resource consumption accounting system, competitive advantage	en_US
dc.title	أثر محاسبة استهلاك الموارد في تعزيز الميزة التنافسية المنخفضة	en_US
dc.title.alternative	دراسة حالة مؤسسة مطاحن بني هارون القرارم - قوقة ميلة	en_US
dc.type	Thesis	en_US
Appears in Collections:	Business and management economics

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