اعلانات هامة

This study aimed to apply Resource Consumption Accounting (RCA) in Syrian industrial environment to define the ability of (RCA) in Recognition Of Idle Resources. 

Applying (RCA) in one of the Syrian industrial entities detect unused production capacity in one of the entity's production section which representing 20% of the total costs of the production section's resources, in addition to determine the rate of this unused production capacity in every resource pool, with display of fixed and variable for each resource. 

This study revealed that (RCA) succeeded in defining idle resources, and give an accurate data about production cost and resources. 

Keywords: idle resources, (RCA), cost accounting

هدفت هذه الدراسة إلى تطبيق نظام محاسبة استهلاك الموارد (RCA) في بيئة الصناعات السورية, بغية التعرف على قدرة هذا النظام في الكشف عن الطاقة الإنتاجية غير المستغلة.