The Role Of Resource Consumption Accounting In Achieving Competitive AdvantageAn Applied Study In The General Company For Electrical And Electronic Industries - Generator Assembly Plant

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Mohamed Safi Hammoud , Assistant Professor. Abdulridha Lateef Jasim


The success of economic units that work in the field of industry depends on the process of determining costs, allocating and distributing costs because this process helps the unit management in achieving competitive advantage through the provided cost and quantitative information that can be exploited in achieving factors and dimensions of competitive advantage, so the current research focused on clarifying the role of Modern cost-effective techniques represented by the resource consumption accounting technology, where the research aims to identify the nature of resource consumption accounting, the foundations on which it is based, its principles, its theoretical framework, and its role in achieving optimal utilization of resources and reducing costs,the research reached a set of conclusions, the most important of which is that the use of resource consumption accounting technology makes economic units able to achieve the competitive advantage because it achieves the most important factors affecting the success of the cost leadership strategy represented by reducing investment and adopting a distribution policy consistent with the specificity of the product and the optimal utilization of energies. 

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