he Role of the Resource Consumption Accounting Technique in Managing Cost - Applied Study In UR State Company /Cables and Electrical Wires Factories.

Abstract

The research aims to apply Resource Consumption Accounting  technique in one of the Ur state company Factories', which is the factory of Cables and Electrical Wires, as this technique is among of the most important strategic cost management techniques in the field of cost and management accounting, and applying it would lead to Cost management in terms of achieving the goal of control and efficient exploitation of resources. The researchers used the data of the company which is the research sample through personal interviews with the employees and field visits in order to apply the technique of resource consumption accounting and achieve the goal of research. The Researchers reached a set of conclusions , the most important ones  are: The applying of resource consumption accounting contributes to optimizing the use of resources and achieving control over them, and this is can be reflected in reducing costs. In light of these conclusions, there are many recommendations has been proposed, the most important of these recommendations are:  Work on Applying the technique of resource consumption accounting in order to rationalize achieve  Control and planning for the resources of the research sample in a way that helps  in Managing cost.