Using Resource Consumption Accounting and Value Stream Techniques to Achieve Sustainable Competitive Advantage
DOI:
https://doi.org/10.31150/ajebm.v8i8.3944Keywords:
Resource Consumption Accounting, Value Stream, Sustainable Competitive Advantage, Resource Efficiency, Cost Management.Abstract
Research Abstract: In light of the rapidly accelerating competitive environment and environmental and economic pressures, organizations are seeking to adopt innovative accounting and management tools to achieve a sustainable competitive advantage. Resource Consumption Accounting (RCA) and Value Stream Mapping offer an integrated framework for enhancing resource efficiency and maximising added value, thereby fostering long-term competitiveness. This study aims to analyze the role of RCA integration with the value stream in enhancing financial and operational sustainability by improving resource allocation and reducing waste. It also explores the applicability of this model across various sectors, discussing its benefits and challenges.
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Copyright (c) 2025 Ahmed Hesham Mahmoud
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