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http://dspace.centre-univ-mila.dz/jspui/handle/123456789/2134| Title: | أثر محاسبة استهلاك الموارد في تعزيز الميزة التنافسية المنخفضة |
| Other Titles: | دراسة حالة مؤسسة مطاحن بني هارون القرارم - قوقة ميلة |
| Authors: | رقية , صايفي , بوالعيد ريان |
| Keywords: | محاسبة التكاليف , نظام محاسبة , إستهلاك الموارد , الميزة التنافسية Cost accounting, resource consumption accounting system, competitive advantage |
| Issue Date: | Jun-2022 |
| Publisher: | university center of abdalhafid boussouf - MILA |
| Citation: | تخصص " ماليةالمؤسسة " |
| 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. |
| URI: | http://dspace.centre-univ-mila.dz/jspui/handle/123456789/2134 |
| Appears in Collections: | Business and management economics |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| اثر محاسبة استهلاك الموارد في تعزيز الميزة التنافسية المنخفضة.pdf | 21,09 MB | Adobe PDF | View/Open |
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