The Resources Capacity-Based GPK System For Promoting Sustainability: A Theoretical Perspective

Abstract

The German cost accounting system (GPK) is one of the essential systems for measuring the cost of products and services. A unique method for this system (GPK) in allocating costs (variable and fixed) according to the principle of causation and response gives it an additional advantage in measuring energy and preserving the resources of the economic unit to reach sustainable development and maintain Resources and use them according to the requirements of the current period and ensure the rest for future generations. The objective of this research paper indicates that calculating costs in sustainable development in current working conditions necessarily requires the use of the (GPK) system for the power of the system and to provide the best information to make the right decisions, reach the best profitability, and improve the performance of operations in terms of cost savings, saving and energy utilization, and not loading the product or Service incremental costs (i.e., only incurred costs of the product or service) and information assurance to maintain or gain a competitive advantage.