Impact of the integration of the resource Consumption Accounting portal (RCA) and the constraint theory (TOC) on the rationalization of resource utilization- a proposed model

ismaiel, salwa and abd alhafaz, abeer (2018) Impact of the integration of the resource Consumption Accounting portal (RCA) and the constraint theory (TOC) on the rationalization of resource utilization- a proposed model. In: المؤتمر العلمي الدولي الثاني للبيئة والتنمية المستدامة وخدمة المجتمع –مواردنا.حياة أولادنا, 11-13 مارس 2018, المركز الدولي للمؤتمرات بجامعة الازهر بالقاهرة.

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Official URL | رابط موقع المجلة: http://www.azhar.edu.eg/

Abstract|ملخص البحث

In view of the continuing evolution of both the economic and the business environment in general, where the environment has become more dynamic or more complex, which has affected on businesses, which in turn became more complex, because they acquired many resources and used many products and activities They sell multiple products, so the relationship between products and activities has branched out and intricatedness The need to manage these resources better and more efficiently is an important first step in the profitability of their operations and since the entity that wishes to survive has to make optimal use of its resources and capabilities to meet the needs of its customers and maintain its competitive position. Disabled due to lack of demand, poor planning or other countless reasons, these resources and production capacities become useless. It provides only accurate information on the cost of the product, the amount of resources consumed from its production, the disclosure of the idle energy, its cost and analysis, the development of multiple solutions to reduce it and its impact on the profitability of the establishment. Management helps reduce or eliminate this idle energy and thus improve the operational efficiency of the facility. By applying this approach (resource consumption), the facility aims to achieve greater accuracy in allocating costs, which in turn leads to more accurate decisions and also to the disclosure of idle energy costs, thereby increasing its capacity to employ that capacity and also to optimize resource planning and consumption. One study (Ahmad Fath Al-Bab, 2017: 19, quoting Mohamed Kamal, 2010: 288) indicates that although the resource consumption accounting interface has advantages and capabilities in cost management, its success in managing these costs depends on the extent to which the entity is able to Achieving the balance between the components of the system as a whole, in a manner that achieves compatibility with the ruling constraint affecting the flow of production, which leads to the need to pay attention to this ruling constraint as a negative factor to become a positive factor to develop and improve the system as a whole in accordance with the continuous improvement in the exploitation of restricted resources In view of this application of the accounting system for resource consumption everywhere, that's something theth. This approach is the theory of constraints that achieves the required dynamics of resource accounting through the continuous processing of bottlenecks. Increased profitability. The theory of constraints is the link that ensures the success of the input accounting for the consumption of resources available in general and restricted in particular.

Item Type|تصنيف النتاج العلمي: Conference or Workshop Item | مؤتمرات وورش عمل (Paper)
Subjects | مجال موضوع النشر: Accounting
Divisions | الكلية: College of Administrative and Financial Sciences - Abha > Accounting
Depositing User: Salwa Ismaiel
Date Deposited: 07 Jun 2018 09:24
Last Modified: 07 Jun 2018 09:24
URI: http://eprints.kku.edu.sa/id/eprint/3718

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