فاعلية نظام المحاسبة عن استهلاک الموارد في ترشيد اعداد الموازنات التخطيطية

عبد الفتاح ابراهيم رزق, محمود; جاسم صاحب, دنيا

doi:10.21608/alat.2016.218329

	فاعلية نظام المحاسبة عن استهلاک الموارد في ترشيد اعداد الموازنات التخطيطية
المجلة المصرية للدراسات التجارية
Article 30, Volume 40, Issue 4, October 2016, Page 1245-1270 PDF (678.75 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.218329
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Authors
محمود عبد الفتاح ابراهيم رزق; دنيا جاسم صاحب
کلية التجارة - جامعة المنصورة
Abstract
This study aims to show the extent of effectiveness in using resource consumption accounting by preparing traditional budgets as one of alternatives to develop of cost system for increasing the cost system capabilities for providing suitable and 2 useful information for making decision and controlling the elements of costs and better management for idle/excess capacity and through this, the researcher concluded the following: 1-The planning budget prepared by traditional technique suffers of various shortcomings that limit the usefulness of budget to the management. The approach of resource consumption accounting contributes to limit the problems which encounter both of traditional systems for cost accounting, and activity-based costing and this to rationalize the management of resources by proper management of resources and trying to utilize the idle capacity, and determining the specific costs of products offered by industrial enterprises precisely, and also to provide useful information to help the process of control, besides the provisions of information to help in decision-making, and also to achieve competitive advantages for the industrial enterprises. Preparation of budgets by using resource consumption accounting system helps in planning and determining the intended goals and making decisions which lead to the achievement of these goals. 4-Preparation of budget by using resource consumption accounting enables to determine the idle capacity and its costs which leads to the empowerment of enterprise's management from good planning and by using this capacity or reducing it. The researcher recommends to reduce the obstacles faced by the application of planning budgets by using resource consumption accounting and this by reaching the maximum degree of application, and also the necessity of top management in the economic units to know the advantages that may be achieved by the application of resource consumption accounting and it should provide many factors such as: providing the work climate for changing and adjusting the organization's culture in accordance with the new thought and applying continuing education policy and training courses to create cadres who will be able to communicate with new variables


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