The role of resource consumption accounting in achieving competitive priorities in Iraqi industrial companies

The research aims to demonstrate the role of resource consumption accounting in achieving the competitive priorities of cost, quality, time, innovation and flexibility and trying to apply it in the Iraqi industrial economic units, by taking advantage of resource consumption accounting as one of the most important strategic cost management techniques that provide more accurate and appropriate information about Resources and detection of idle energy that traditional cost systems are unable to provide. To achieve the goal of this research, the descriptive approach was used by designing a questionnaire as a main tool for data and information collection and distributed to workers in a group of industrial companies operating in the city of Diwaniyah. The research reached a set of conclusions, the most important of which is the existence of a positive correlation relationship and a strong and significant effect of resource consumption accounting in achieving the priorities of competitive advantage individually and collectively in the factories of the research sample .