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|b مصر
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|9 301263
|a كيوان، راندا مرسي
|q Kiwan, Randa Mursi
|e مؤلف
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| 245 |
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|a استخدام نموذج المحاسبة عن إستهلاك الموارد RCA في تطوير نظم إدارة التكلفة في الظروف الإقتصادية المعاصرة :
|b حالة تطبيقية
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| 260 |
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|b جامعة عين شمس - كلية التجارة
|c 2013
|g أبريل
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| 300 |
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|a 1107 - 1152
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|a بحوث ومقالات
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|b This paper examines the relation between the Resource Consumption Accounting (RCA) model and development the cost management systems in Modern economic environment. \ \ Designing and maintaining effective cost management systems is a fundamental task for management accountants. In recent decades advances in information technology have brought significant improvement to the collection and communication of cost data in organizations. Unfortunately, traditional volume-based costing models do not make good use of available data. These costing models satisfied financial reporting needs but failed to provide information needed for decision making and control. \ \ Despite its theoretical superiority over traditional volume-based costing models, the activity-Based costing (ABC) model has failed to replace traditional volume-based costing models in most organizations. \ In response to the problems of the model, Resource Consumption Accounting (RCA) model have been developed as a costing model for next generation of cost management systems. \ A key feature that distinguishes RCA model from traditional volume-based costing models and the ABC model is the recognition of idle resources in resource pools. Recognition of idle resource in RCA model simplifies the development and maintenance of cost management systems, and enables cost management systems to provide more relevant and reliable cost information for decision making. \
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|a 640659
|a 777697
|a 777399
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|a الشركات الصناعية
|a المحاسبة الإدارية
|a إدارة التكلفة
|a التقارير المحاسبية
|a القرارات الإدارية
|a بيئة العمل
|a إستهلاك الموارد
|a التنظيم الإداري
|a محاسبة التكاليف
|a الأحوال الاقتصادية
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| 773 |
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|4 الاقتصاد
|4 الإدارة
|6 Economics
|6 Management
|c 035
|e Scientific Journal for Economic & Commerce
|f Al-Maġallah Al-ʿilmiyyah Lil-Iqtiṣād Wal Tiğārah
|l 002
|m ع2
|o 0527
|s المجلة العلمية للاقتصاد والتجارة
|v 043
|x 2636-2562
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| 856 |
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|u 0527-043-002-035.pdf
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| 930 |
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|d y
|p y
|q y
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| 995 |
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|a EcoLink
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|c 472235
|d 472235
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