The Role Of Applying Resource Consumption Accounting In Achieving Competitive Advantage And Reducing Production Costs / A Practical Case Study In Kosar Feed Factory – Erbil

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Mohammad Khidhir Mohammad , Prof. DR Gazy Othman Mahmood


This research aims at the possibility of interpreting the many advantages of the resource consumption accounting method, such as (reducing costs, achieving competitive advantage, determining surplus capacity, providing information for the purpose of cost management and making sound decisions to appropriately exploit resources). In order to achieve the advantages of this modern method in cost and administrative accounting. The theoretical approach was based on the deductive approach through Arab and foreign sources. On the practical side, the researcher relied on the analytical descriptive approach through financial and non-financial statements and statements issued by the Kosar Erbil Feed Factory for the year 2021. As well as personal interactions with laboratory officials, in addition to frequent visits and field observations of the production stages. This research was able to reach the achievement of most of the research objectives through a set of conclusions and recommendations that serve this industrial facility.

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