The Role of Resource Consumption Accounting in Achieving Competitive Advantage Applied Research: General Company for Textile and Leather Industry

Mustafa Waleed Zghair

doi:10.61132/anggaran.v2i4.1003

Authors

Mustafa Waleed Zghair University of Information Technology and Communications / College of Biomedical Informatics

DOI:

https://doi.org/10.61132/anggaran.v2i4.1003

Keywords:

Production Excellence, Market Adaptation, Modern Systems

Abstract

The objective of this research is to explore resource consumption accounting within the economic unit
under study. Additionally, the research aims to analyze competitive advantage as a process of
uniqueness for an organization or a specific superiority when compared to its competitors. Based on
this, the researcher posits that sustainable competitive advantage refers to the organization's objective
ability to adapt to changes in the market environment and to thoroughly examine the industry
environment.

The research problem stems from the fact that many companies in today's world strive for leadership
and excellence in production through the recognition of the importance of modern systems, particularly
resource consumption accounting, in achieving competitive advantage. However, the challenges and
external factors that accompany production processes may hinder this achievement. The study
investigates whether resource consumption accounting has an impact on competitive advantage.

The research is based on the hypothesis that there is a significant correlation between resource
consumption accounting and sustainable competitive advantage. The importance of the research lies in
highlighting the role of resource consumption accounting in achieving sustainable competitive
advantage, and in assessing the impact of resource consumption accounting on the realization of such
an advantage.

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