الفهرس 
الفصل الأول : الأطار العام للبحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aims to indicate the extent of the possibility of using Enterprise Resources planning to increase the effectiveness of resource consumption accounting in industrial establishments due to the increasing challenges facing these facilities in the modern industrial environment due to the pressures of intense competition and dealing with clients with multiple desires, And decision makers at all levels of management, the need arises to adequate and accurate information in a timely and criticism wave to many accounting approaches , led to the entrance of resources accounting consumption early this century, which integrates the assumptions of the entrance to the cost on the basis of activity and the entrance to the German cost, which avoided most of cost mistakes that occurred within previous approaches, which is characterized by an increase in efficiency with the use of modern methods and practices of management accounting.
The study aimed to get acquainted with the analysis of the impact of using the enterprise resource planning system to increase the effectiveness of resource accounting consumption in industrial establishments.
1) 1- That the ERP system for the project is based on advanced facilities technology in order to provide an integrated infrastructure that works to organize and facilitate all project activities and exclude recurring routine work that does not add value, and that the importance of the ERP system is not limited to being a new strategy that must be applied in projects, Rather, it represents a good and useful tool that meets the needs of the project and reflects a dynamic to bring about continuous and comprehensive development in order to maintain competitiveness, as well as work to bring about continuous and growing technological development.
2) 2- It can be concluded that one of the most important advantages of implementing the ERP system in achieving integration between all project functions on one hand, facilitating information flow processes and increasing the effectiveness of the communication process on the other hand, and supporting the decision-making process by focusing on providing relatively important information on the other hand Third, achieving flexibility and speed in the project’s response to the surrounding changes , and working to keep pace with technological progress.
3) ERP looks at energy through resources not through activities
4) The resource consumption accounting entry as the proposed framework shows has many advantages, which are greater accuracy in allocating costs and therefore more accurate management decisions, greater ability to plan and control resources, it also helps in better management of idle / excess energy and provides greater accuracy and better control over Cost elements, and provides better and more accurate information to help make decisions. The proposed framework for the resource consumption accounting entry has been applied and tested with a goal rationalizing the resource management of the company Style for the manufacture of ceramics and porcelain (Pharaohs ceramics).