إطار مقترح لتطوير نظام RCA بإستخدام محركات التكلفة الموجهة بالوقت لتحسين جودة معلومات التكاليف

Abstract

The purpose of this study is to identify the extent to which it is possible to improve the quality of cost information through the development of a resource consumption accounting system use of Time Based  cost Drive, and the extent to which the advantages of this system can be utilized and to avoid its disadvantages if it is developed use of System, in. The research concluded with a set of results from The most important of which is that a resource consumption accounting system can be developed by directing the activity-based cost system, thus showing a developed system that we can call the Time-Driven Resource Consumption Accounting (TDRCA). The developed system is a simple system and provides Clear information about activities and services that enables decision-makers to easily understand them, and the developed system enables users to predict the costs of activities and services when any change occurs, whether in the times of performance of operations or in the volumes and rates of repetition of operations and activities, as it only requires a simple modification in the time equations for that activity. The researcher recommends applying the developed system in order to address the defects and problems related to strategic cost management systems.