
استاذ مساعد في محاسبة الكلفة و الادارية
تدريسي في قسم الادارة العامة مسؤول وحدة البرنامج الحكومي
عضو اللجنة الامتحانية في قسم الادارة العامة عضو في نقابة المحاسبين
Cost and Managerial Accounting
بكالوريوس محاسبة دكتوراه كلفة و ادارية - المعهد العالي للدراسات المحاسبية و المالية
محاسبة متوسطة - محاسبة حكومية - نظام محاسبي موحد
The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs
Rapid and continuous developments and changes in the modern business environment in all areas of economic, environmental, social, technology and communications push economic units to search for modern methods and methodologies to produce products at low cost as well as produce products that meet the wishes of customers in terms of quality and environment to maintain their market position, and accounting for the costs of the flow of materials is one of the most prominent environmental management accounting techniques capable of providing information to help produce