PHD theses : Commerce

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An Investigation into the effectiveness oftheJordanian Industrial leadership in organizational performance, according to Fiedler’s Contingency Theory
(ALNEELAIN UNIVERSITY, 2002-09) Rashad. M. Yousil’Al-Saed
l Abstract This study aims to investigate the effectiveness ofthe Jordanian industrial leadership organi7.ational performance according to Fiedler’s contingency theory. Fiedler’s Contingency Model suggests that successful leadership depend on matching leadership style to the situation demand. Each leadership style is mosteffective when it used in the right situation. This Model studied the interaction among the contingency variables (leader- member relation, task structure, & position power), and leadership traits (LPC) the problem stateinentofthe study work was built from the above through the following questions: l-ls there a relationship between leadership traits and situational variables? 2-Do the contingency variables in Jordanian industrial sector have inﬂuence on leadership traits? 3- Does the leadership effectiveness depend on matching between the leadership traits and the situational variables? - ls there a signiﬁcant relationship between the situations column l,3, &8) in case of l.ow LPC. And situations column 4,5,6, &7) in case ofhigh LPC? The hypothesis of study work was built from the above question. Seven main hypotheses and twelve sub-hypothesis were tested to check the relationship, inﬂuences and matching between the research variables. /\/—\_§ A questionnaire and intensive structured interview used in checking the hypothesis of the study work. The questionnaire consists of four variable leadership traits, leader-member relation, task structure and position of power; which were checked by Fielder’s scale (I967). The questionnaire and the interview were conducted in a random sample of 29 companies listed in the Jordanian shareholding companies guide (1999). Data were analyzed descriptively and statistically by using SPSS techniques, and answer the questions using (Mean, Standard Deviation, Multiple and Simple regression, F. Test, T. Test, Nova Test, and Newman Keuls Test). The ﬁndings ofthe study work are: 1-There exists a signiﬁcant interrelated relationship between leadership’s traits and the situational variables. 2-The situational variables in Jordanian industrial sector have inﬂuences on leadership traits level. 3-The extent of change in responses on the part of employees (subordinates) causes similar change in the level of leaderships traits. 4-The effectiveness of leadership in Jordanian industrial sector depends on the degree o1°matchingbetween the leadership traits and the situational factors. 5-Middle management in the Jordanian industrial organizations (covered in the research work) tends to have a good relation with subordinates. This is a general, not a speciﬁc trend, and should thereliore be viewed accordingly. 6-The task structure in Jordanian industrial organizations is weak in terms ofstrueture .1t is also found to be rigid in the majority of industries covered in the research work. 7-No signiﬁcant relationship exists between the situations (columns 1,2,3, &8) in the Jordanian industrial sector in terms of low L.P.C. No signiﬁcant relationship exists between the situations (columns 4,5,6, &7) in the Jordanian industrial sector in terms ol‘ high L.P.C. 8-/\ signiﬁcant relationship does exists, however, between the situations (column 1,2,3, &8) and the situations (co1umn4, 5,6, &7) in Jordanian industrial sector. 9-The ﬁndings ofthe ﬁeld study are agreement, in general terms, with the ﬁndings, analysis and approaches presented by Fielder’s (1967) contingency Model. The t l i ﬁndings ol‘ the ﬁeld study also conform to the dillcrent hody ol‘ knowledge and empirical research work conducted in the ﬁeld of leadership styles and their impact on behavioral and organizational aspects ol‘ enterprises. 10- The ﬁndings of the ﬁeld study are in agreement, in general terms, with the philosophy ol‘ contingency theory, that dililierent situations cause to dillerent leadership styles.
An Analysis of Cycle Magnitude and Its Impacts on Sudanese Economy 1970-2000
(Neelain University, 2003) Yassin Ebrahim El Tahir
This study entitled the cycle magnitude and its impacts on the Sudanese economy during period 1970- 2000. The cycle magnitude measures by the deviation of national income from its steady growth path. The study suggests some variables to deﬁne the problem of the study. Those variables are investment, saving, payment balance, budget deﬁcit, state of technology, and the set of the policies which were implemented during target period. The study targeted to introduce new interpretation to the issue of cycle magnitude by incorporating the above variables. Furthermore the study targeted at evaluating different policy measures which were implemented during the target period. Such evaluation bases on the effectiveness of the policy in tackling the problem. The study hypotheses that, any improvement in the explanatory variables will reduce the cycle volume and hence the income disturbance. The study used econometric methodology in analysing the data concerning the target period. The results are that, investment is stabilized variable to the cycle magnitude or income disturbances. Also the results proved that any improvement in the position of the payment balance budget deﬁcit, the cycle magnitude or income disturbance will reduce signiﬁcantly. Also the results revealed that, the import substitution policy which implemented during the period 1971- 1978 stabilized policy while the tight monetary which implement during the period 1992- 2000 is destabilized policy. Finally, the study reached a conclusion that, the Sudanese economy is very vulnerable to structural factors like the foreign sector and budget sector and the recommendations were basically depended upon the improving those sectors in order to reduce the disturbance in the national income or cycle magnitude. As far as the policy measures the study recommended that the usage ofany policy depending upon the state of the economy is depression, recession or inflation.
TECHNOLOGICAL PROGRESS AND ECONOMIC DEVELOPMENT: ANALYSIS & SIMULATION OF AN ECONOMETRIC MODEL OF ' THE SUDAN
(Neelain University, 2004) Adam Ahmed Suliman Sabbel
RESEARCH ABSTRACT Although Sudan is endowed with abundant natural resources, it is still economically backward as reﬂected by many economic indicators. Notably among these are slow economic growth rates, increasing inﬂation rates, widening budget deﬁcits, deteriorating balance of payments, mounting external debt and intensifying poverty. The main objective of this research is to study the effect of technological progress on economic growth in Sudan. The study also aims to analyze the macroeconomic performance of the Sudanese economy with respect to technological progress via different technological scenario. In order to achieve the above-mentioned objectives, an econometric model of the Sudan was built ﬁrst. The model belongs to the traditional Keynesian national income-expenditure models and it consists of ll behavioral equations and l2 identities and deﬁnitional equations constitute the demand and supply sides of the real sector, the monetary sector and the labour market. As a ﬁrst step in the empirical evaluation of our model, ordinary least squares (OLS) estimation technique is used to estimate the model equations. Each each estimated equation was subjected to the conventional statistical tests (signs of the estimated coefﬁcients, signiﬁcance, etc), as well as econometric tests. More information was incorporated into the estimation process by use of two stage least squares (ZSLS) and three stage least squares(3SLS)estimation techniques. All the above estimation methods were evaluated with a view of choosing the most appropriate one. Basedto technological progress. The main ﬁnding of the study is that there is strong negative trend in the rate of the neutral technological progress in the production function. This means that there is a continuous declining in total factor productivity in Sudan. In addition, the coefficient of capital stock is very low (0.08) indicating that investment activities are very weak in Sudan. The study also revealed that the p olicy packages adopted during the 1990s has a positive inﬂuence on the rate of the technological progress. This is reﬂected by the relative improvement in the rate of technological progress( from -0.033 before 1992 to -0.025 after 1992). The simulation experiments were conducted in order to trace the likely growth paths of the Sudanese economy in response to technological progress. This was done via three different scenarios. The ﬁrst scenario (described as a basic scenario) assumes that the rate of technological progress (productivity) was increased by 33 percent. The second scenario (described as a very optimistic scenario) assumes that the rate of technological progress was increased by 100 percent (i.e., the negative trend of the technological progress was neutralized). The third scenario (described as an optimistic scenario) assumes that the rate of technological progress was increased by 50 percent. The achieved results indicate that there is a possibility to achieve higher economic growth rates in the Sudan if rate of the technological progress was increased (upgrading the productivity). For the ﬁrst scenario, the study revealed that the gross domestic product was grown by 7.4 percent (in average) annually. This is a bit higher than the officially declared rate of growth which is around 6 percent per annum. Therefore, it could be aimed at in the short-run. For the second scenario
Performance Auditing in Sudanese Public Nonproﬁt Organizations - The Case of Ministry of Education of Gadarif State
(Neelain University, 2004) Abdel Rhman Ebakri Mansour
Abstract Due to the critique made on ﬁnancial and compliance auditing reports for their failure to incorporate economy, efﬁciency and effectiveness a need has arisen for a new audit discipline which principally capable of measuring and assessing such indicators. This critique has led to thei birthcoming ofa new branch of auditing, which come to be known as performance auditing. Although the need for performance auditing has emerged since 1950, academic writings and professional recognition have come late, after Lima (Peru) 1977 conference. Despite the importance of performance auditing to all types of business regardless of their objectives, it l1as gained greater importance in nonprofit oriented organizations whose annual reports carry no ﬁgures that are functionally related to their mission. ln response to this situation, an empirical research has been conducted at the Ministry of Education of Gadarif State as a case representing public nonproﬁt organizations to answer the following three questions that have been formulated into three integrated hypotheses. 1/ Do the ﬁnancial audit reports prepared by the Auditor General Chamber capable of_ reﬂecting economy, efficiency and effectiveness across the Ministry of Education and in all respects? 2/ Does the inability of ﬁnancial audit, if ally, to report on economy, efficiency and effectiveness has led to dissatisfaction among users with _the ability of these reports to reﬂect Ministry of Education performance? 3/ Does the management information system which has been providing data for ﬁnancial auditing purposes, could equally do so for performance auditing? To answer the above three questions, a descriptive and analytical methodology has been adopted throughout the study. The researcher has found out that, ﬁnancial auditing reports failed to incorporate indicators of economy, efﬁciency and effectiveness across the Ministry of Education and in all respects. This finding will render the current accounting and audit theory questionable for their ability to provide performance reports about nonprofit organizations having the same informatory power as those provided in proﬁt oriented units. lt was empirically verified that accounting theory has failed to provide a framework for writing such reports in nonprofit organizations. Had the accounting theory made an early theoretical assumption that it will operate and achieve its objectives under economic activities which pursue a measurable profit ﬁgure, it could have opened the way towards the development and evolution of performance auditing and at the same time avoid any possible critique. Also, the ﬁndings greatly, support the introduction ofperformance auditing in nonproﬁt making organizations for measuring and evaluating performance. Likewise, the failure of these reports to incorporate economy, efficiency and effectiveness has led to dissatisfaction among users with the ability of such reports to disclose Ministry of Education Performance. This ﬁnding implies that, the ﬁnancial auditing_reports are providing data, which is not relevant to the users needs. Accordingly, the role of accounting as an information provider system, which has been recently emphasized by accounting theory, was missed in nonproﬁt organizations. Its role was reduced to a mere custodian for safeguarding assets against fraudulent behavior. Thus, the role of accounting will not be upgraded to an information providing system in nonproﬁt organizations without the introduction of performance auditing. The study has also found that, accounting information system of the Ministry of Education, which initially provides data for ﬁnancial auditing purposes, is unable to do so for performance auditing. The failure of accounting information system to provide data to be used for performance evaluation of nonproﬁt organizations is an indicator ofthe limitation of accounting theory. The theory of accounting has succeeded in developing systems capable of providing information about performance of proﬁt seeking organizations, but it has been found to be deﬁcient to do the same in nonproﬁt oriented organizations. Accounting theory has its origin in the capitalist economic ideology, which assumes that proﬁt is the only motive for any economic undertakings. However, in the real World there are numbers of organizations, which pursue the general welfare of the society without targeting proﬁt ends. Because of its capitalist origin, accounting theory failed to provide information for measuring and evaluating performance of such organizations. Therefore, to introduce performance auditing for performance measurement the theory has to consider the possibility of designing and implementinga non-financial data processing system.
The Rorrle Of Federalism In Social Services And Development
(Al Neelain University, 2005-11) Alfred Ambo Simon
This research in an ex-post evaluation of Federalism in the Sudan after it has been implemented for a period of eight (8) years (1994-2002) with reference to Southern Kordofan State . An evaluation refers to taking stock of relative “ success” or “ failure” of the Federal policy to achieve it objectives viz social services and development . This topic is selected for research because the “ results and recommendations” of the an ex-post evaluation will be a “ trigger (sign)” for future planning, modify plans review the assumptions or even reformulate the federal policy or planned objectives . Two hypotheses (assumptions ) underlined or postulated . ' That Federalism has partially succeeded and failed in achieving a high degree of performance in its overall objectives in term of social services and development in Southem Kordofan State during the period (1994-2002 ) . The services deﬁned to include : Education Health Services Water Electricity Transport These services are the “ speciﬁc objectives” or “ components” for achieving the planned overall objectives . They are also used as “ indirect indicators” for measuring development and used as well as “ an aid ” for ex-post evaluation of federalism in southem Kordofan state . That there are some major general causes for “ underdevelopment “ in southem Kordofan state . These include : Overoptimistic planning for the creation of twenty six (26) states in Sudan. The state’s shortage of local sources of revenue . Lack of Federal ( Central ) Government commitment to its ﬁnancial targets in the plan for the state . Lack of qualiﬁed staff or technical manpower in the state . The negative impact of the Constitutional Decree of April 2001 for the abolition of agricultural fees ( Gibana ) on the local revenue of state , localities and on the farmers’ production . The negative impact of Colonial legacy on development of Southem Kordofan state . To conﬁrm whether these causes are the real reasons or not for underdevelopment in southern Kordofan state , questionnaires ( in Arabic) are used to get the opinions of the citizens of the state as well as information and data ofﬁcial sources, ( see appendix No l) The researcher adopted the historical case study and analytical for collecting the relevant data as well as ﬁeld survey using 2000 questionnaires for getting the opinions of the citizens as explained in the above second hypothesis of this research . In order to minimize some of the problems retarding development and deliverance of public goods to the citizens of the state as enumerated above , the following are suggested and recommended : * Southem Kordofan stat establishes govemance . * Southem Kordofan state creates a strong interstate relationship with the boarding states . Many boarder disputes could be resolved and settle cheaply between the state without involvement of security organs at the central level . * Federal Government ensures that appropriate division of functions exit between the state and Local Government by endowing each level with reasonable range of responsibilities with clear —cut boundaries. This is to avoid overlapping of powers and conﬂicts over functions and responsibilities . . * The state government ensures that participation and involvement begin at the grass- roots level . Rural Development (R.D) is determined byextent that it allows the people to participate effectively in development of their community . * Southern Kordofan stat embarks on creating new patterns for generating local revenue with minimum burden on the citizens . * The Federal Government responds positively to its ﬁnancial commitments for the state by remitting the grants — in — aid regularly to the state preferably, if the grants for the localities ( councils) could be paid directly to the respective councils as it used to be under the 1951 grants system . This is to ensure that the money reach the localities “wholly” and to avoid vetoing powers of the state . * The state government establishes proﬁtable relationships with operating banks to secure systematic ﬁnance for promising “ Investment” Presently, there are no investment projects in the state . * Southern Kordofan state embarks on raising the professional and technical capabilities of its “ personnel” through “ capacity building teclmiques” . This is because the effectiveness and scope of federal state programmes are dependent to a large extent on the availability of a well-trained and competent manpower and the degree of control over administrative and technical personnel which at present lacking in the state . * The state embarks on framing a new incentives system to encourage diligence and efﬁciency and retain to professional and technocrats to attract them and make them stay in the state. Some of the causes for reluctance of professionals and technocrats to work in the state and in the remote areas is lack of incentives and fringe beneﬁts expected from the state . Hence, causes intemal migration an brain drain from the state. * The policy — makers and politicians avoids establishment of schools on political grounds and gives due consideration to the minimum educational requirements as laid down in the educational policy such as number of children or population — size of the proposed area or location and environment etc. * The state installs more pipeline system of water in the towns and semi- towns and dig more water pumps ; water yards and hafﬁrs etc. in the rural areas . * The state embarks on encouraging , acquiring , and installing more “solar energy” throughout the state . It more guaranteed and cheaper compared to electricity . It serves both urban and rural areas .Presently, the state power requirements need 20 megawatts the available power is 4 megawatts falling short by 16 megawatts . * The state embarks on upgrading and expanding the “ road network” This will make easy movement in the state and will enable the farmers to transport their surplus to a market place within a reasonable time and allow the gradual economic , social and political integration of isolated populations and ﬁght against poverty and food insecurity . It is assumed here that if these recommendations are accepted and adopted, the southem Kordofan state and Local Government will : Mobilize the citizens to generate more funds . Terminate the self — perpetuating cycle and dependency syndrome recipients . Deepened conﬁdence and loyalty oftheir people . Avoid strict accountability because the spending and taxing authorities are fused . Increase the capacity of state in ﬁscal arena. There must be clear —cut criteria for allocating of national wealth among states with maximum equity . Secure political accountability of people . They will be responsive to local demands in the performance and delivery of public goods an services . Popular participation in decision — making and evaluation on infonnation will be guaranteed .
THE ROLE OF THE_ SUPEREME AUDIT INSTITUTIONS IN AUDITING THE PERIVATIZATION PROCESS THE CASE OF THE GENERAL AUDITING CHAMBER OF A SUDAN
(Neelain University, 2007) ACHWANY OKONY AJANG ALLAN
Abstract This study focuses on the role of the Supreme Audit Institutions, the case of the General Auditing Chamber of Sudan, in the privatization programme. To gauge this role tlle study attempts to seek answers to the following questions: 1-Is the General Auditing Chamber (GAC) involved ill the audit of the privatization process? 2-Has the General Auditing Chamber specialties and skills required to carry out the privatization audit? 3-Does the General Auditing Chamber consider the privatization programme as a government policy matter which is not subject to their audit? 4-Is the shortage of the General Auditing Chamber's staff a detriment to the Chamber to cover the privatization audit? These questions have been further formulated into integrated hypotheses. To answer these questions and test these hypotheses, an exploratory and analytical methodology has been used. The study reveals that the GAC as a body conferred to oversee and monitor the handling of public money is not involved independently in the privatization process, at least by auditing the process. lt is found that some of the senior staff in the Chamber are not aware whether the GAC has a role to play in privatization process or not. The sole reason that makes the GAC not to independently be involved in the privatization process is that privatization is considered as a government policy matter which is outside the Chamber audit jurisdiction. There is misundcrslanding and misconceptions of the terminologies such as "policy matter" as a result, has contributed to hindrance of the Chamber to conduct its duties properly. Additionally, there is no direct stipulation for the role of the GAC in privatization process. The study has found that there is some political intervention in privatization process culminating in some irregularities. lt is found that some aspects of privatization could easily be carried out by the GAC staff, especially those of accounting nature without resorting to any outside specialist. As to the required specialty and skills to carry out privatization audit, it is found out that the GAC lacks these skills and specialties. There are only individual efforts to acquire these skills within the Chamber staff. That is to say, there is no formal training of the staff to acquire the necessary skills for conducting challenging issues, nor does the GAC have tendency to recnlit heterogeneous specialists to help conduct the non-accounting tasks entrusted to the Chamber. Despite the lack of requirements of the privatization audit in the GAC in respect to ability, specialty and skills, yet staff employed by the Chamber poses another obstacle. There is an acute shortage of the staff’ of the GAC not only to carry out the privatization audit but even to conduct the other functions vested to GAC to perform. The contributions and additions this study has made to knowledge are as mentioned below. This research is believed to have several characteristics that qualify it to be regarded as an outstanding contribution amongst the presently conducted accounting researches in Sudan in the area ol‘ privatization auditing, particularly those related to public audit institution in Sudan. The ﬁrst signiﬁcant characteristic of this research is that it is the only outstanding empirical research run, so l'ar, about the practice and theoretical knowledge of the public audit institution (General Auditing Chamber) in the Sudan relating to privatization audit. To the best of my knowledge no research has covered this topic. Tlle second characteristic of this study compared to the other studies in this area in Sudan, is its comprehensive descriptive coverage and explanation of the experience of the General Auditing Chamber in Sudan, a thing which had never been focused on before by the previous studies ( in the Sudan) to the best of my knowledge. The third characteristic of this study is that it highlights the extent of the conceptual understanding and practical experience of the public auditors in the Sudan in regard to the privatization auditing. The silence of the Constitution and law to mandate or grant for the public audit institution ( General Auditing Chamber) to conduct privatization auditing has made the GAC to be complacent in this respect. The fourth most important characteristic of this study is its recognition of the importance and necessity of demonstration and presentation of privatization auditing guidelines for the public and private auditors in Sudan to bridge the gap of the unavailable standards and guidelines for conducting privatization auditing. This contribution is expected to help auditors in getting the necessary body of knowledge on privatization auditing to enable them have sound and adequate foundation for conducting efficient and effective privatization auditing. The study has been concluded with a number of recommendations pertinent to the research area and areas for further studies.
THE ROLE OF THE SUPEREME AUDIT INSTITUTIONS IN AUDITING THE PERIVATIZATION PROCESS THE CASE OF THE GENERAL AUDITING CHAMBER OF SUDAN
(Neelain University, 2007) ACHWANY OKONY AJANG ALLAN
This study focuses on the role of the Supreme Audit Institutions, the ease of the General Auditing Chamber of Sudan, in the privatization programme To gauge this role the study attempts to seek answers to the following questions: l-Is the General Auditing Chamber (GAC) involved in the audit of the privatization process? 2-Has the General Auditing Chamber specialties and skills required to carry out the privatization audit? 3-Does the General Auditing Chamber consider. the privatization programme as a government policy matter which is not subject to their audn? 4-ls the shortage of the General Auditing Chamber's staff a detriment to the Chamber to cover the privatization audit? These questions have been further formulated into integrated hypotheses. To answer these questions and test these hypotheses, an exploratory and analytical methodology has been used. The study reveals that the GAC as a body conferred to oversee and monitor the handling of public money is not involved independently in the privatization process, at least by auditing the process. lt is found that some of the senior stall‘ in the Chamber are not aware whether the GAC has a role to play in privatization process or not. The sole reason that makes the GAC not to independently be involved in the privatization process is that privatization is considered as a government policy matter which is outside the Chamber audit jurisdiction. There is misunderstanding and misconceptions of the terminologies such as "policy matter" as a result, has contributed to hindrance of the Chamber to conduct its duties lll
Measuring Customer Satisfaction of Services Rendered by Commercial Banks in the Sudan A Case Study of EL-Neelain bank
(Neelain University, 2008) Mohammed Ali Yahia
Measuring Customer Satisfaction of Services Rendered by Commercial i Banks in the Sudan A Case Study of EL-Neelain bank 2004 — 2008
(Neelain University, 2008) Mohammed Ali Yahia
Impact on Strategic Management Elements in Enhancing ﬁrms sustainable competitive advantage. a Moderating Role of Environment' A case study of Nigeria’s Manufacturing Sector.2008-2012
(ALNEELAIN UNIVERSITY, 2012) Yahaya Sani
THE MEDIATING ROLE OF ORGANIZATIONAL CULTURE ON THE RELATIONSHIP BETWEEN ENTREPRENEURIAL ORIENTATION AND ORGANIZATIONAL PERFROMAN CE '(A STUDY OF BUSINESS FIRMS IN SUDAN)
(ALNEELAIN UNIVERSITY, 2016-02) SAKINA MUSA ABDULLAHI HAMID
ABSTRACT The aim of this study was to investigate the mediating role of Organizational Culture on the relationship between Entrepreneurial Orientation and Organizational Performance (A study of business ﬁrms in Sudan). The study conducted a cross-sectional survey with a convenient sample, and a sample size of 200 business ﬁrms, where 200 questionnaires were distributed among business ﬁrms in Khartoum. The answers to 150 questionnaires were valid to be statistically analyzed through the SPSS program. Validity and Reliability tests were used for goodness of measure, Factor Analysis for validity, Cronbach‘s Alpha for reliability, and Multiple Regression Analysis was used for testing the study hypotheses. Based on the statistical ﬁndings, the study has shown that Entrepreneurial Orientation and Organizational Culture were positively related to Organizational Performance, and that Organizational Culture was found to mediate the relationship between Entrepreneurial orientation and Organizational Perfonnance. Our study has contributed to the literature by explaining how Entrepreneurial Orientation can enhance Finn Performance in the context of developing countries. It also contributed by clarifying the mediating role of Organizational Culture on the relationship between Entrepreneurial Orientation and Organizational Performance. The results of our study claim to be useful to managers, owners and business practitioners in making them aware of the importance of entrepreneurial activities to their business growth. They also claim to be useful for organizations by granting them a better understanding of the effects of their culture in enhancing business performance. The study calls for future studies regarding the relationship between Entrepreneurial Orientation and Organizational Performance to be conducted in developing countries, especially ir1 Africa. While Imovativeness, Pro-activeness, and Risk-taking are the dimensions of Entrepreneurial Orientation which have been used in many previous studies, the need for their development by future studies is conﬁrmed by this study.
The Role Of The Projects Management Standards In The Sudanese Industrial Sector.
(جامعة النيلين, 2018) SAMI ALI ALI ABDALLA
ABSTRACT. The problem of this research is the poor performance in the Sudanese projects management industrial sector, poor performance is a global phenomenon and the industrial projects management in the Sudan is no exception, the aim of this research is to investigate the impact of implementing projects management standards in the projects management processes in the Sudanese industrial sector, the acheivement in this research progresses from the proposition that: implementing projects management standards is mediating the relationship between the independent variables and the overall project performance, results shown that projects management in the Sudanese industrial sector exhibiting poor performance, and that is clear about the ineffectiveness of the five variables, thus, for a project to be successful, there must first be an improved appreciation of the role of project management within projects. ملخص. مشكلة هذا البحث تتمثل في ضعف الأداء في إدارة المشاريع في القطاع الصناعي السوداني، ضعف الأداء في إدارة المشاريع هي ظاهرة عالمية ، وإدارة المشروعات الصناعية في السودان ليست استثناءً. الهدف من هذا البحث هو دراسة تأثير تطبيق معايير إدارة المشاريع في عمليات إدارة المشاريع في القطاع الصناعي السوداني ، حيث يتطور هذا البحث من خلال الافتراض القائل بأن: تطبيق معايير إدارة المشاريع هو الوساطة في العلاقة بين المتغيرات المستقلة و أداء المشروع العام ، أظهرت النتائج أن إدارة المشاريع في القطاع الصناعي السوداني تظهر أداء ضعيف ، وهذا واضح حول عدم فاعلية المتغيرات الخمسة ، وبالتالي ، لكي ينجح المشروع ، يجب أولاً أن يكون هناك تحسن في تقدير دور إدارة المشاريع داخل المشاريع.
لجان المراجعة ودورها في الحد ممارسات إدارة الأرباح في ظل حوكمة الشركات ((دراسة ميدانية علي المصارف المدرجة بسوق الخرطوم للأوراق المالية))
(جامعة النيلين, 2019) البروفسير/صالح حامد محمد علي
المستخلص تناولت الدراسة لجان المراجعة ودورها في الحد من ممارسات إدارة الأرباح في ظل حوكمة الشركات بالمصارف السودانية المدرجة بسوق الخرطوم للأوراق المالية، حيث تمثلت مشكلة الدراسة في تقويم مستوى إهتمام المصارف السودانية المدرجة بسوق الخرطوم للأوراق المالية بتطبيق دور لجان المراجعة في ظل حوكمة الشركات، ومدى أثرها في الحد من ممارسات إدارة الأرباح. هدفت الدراسة إلى دراسة وتحليل تطبيق نظام لجان المراجعة وأثرها في الحد من ممارسات إدارة الأرباح في ظل حوكمة الشركات، بالتطبيق على المصارف السودانية المدرجة بسوق الخرطوم للأوراق المالية، ولتحقيق أهداف الدراسة فقد أعتمد الباحث علي بناء وإختبار مجموعة من الفرضيات الفرضية الاولي:(توجد علاقة ذات دلالة إحصائية بين لجان المراجعة وأبعاد حوكمة الشركات). الفرضية الثانية:(توجد علاقة ذات دلالة إحصائية بين لجان المراجعة والحد من ممارسات إدارة الارباح). الفرضية الثالثة:(توجد علاقة ذات دلالة إحصائية بين أبعاد حوكمة الشركات والحد من ممارسات إدارة الأرباح المحاسبية). أعتمد الباحث علي المنهج العلمي المستخدم في البحوث المحاسبية وهو المنهج الوصفي لإستقراء ألأدبيات السابقة لتحديد الفجوة وإستنباط العلاقات المختلفة بين المتغيرات، ومن ثم جمع وتحليل البيانات لدعم هذه العلاقات للخروج بالنتائج المختلفة، خلصت الدراسة الي أن دور لجان المراجعة في حوكمة الشركات المتمثلة في (الكفاءة المهنية، إستقلالية، عدد ألإجتماعات) أسهمت في الحد من ممارسات إدارة الأرباح بالمصارف السودانية، أوصت الدراسة المصارف السودانية المدرجة بسوق الخرطوم للأوراق المالية زيادة الأهتمام بتفعيل لجان المراجعة للحد من مماراسات إدارة الأرباح، وتشكيلها من أعضاء مستقلين وذوي خبرة مالية وكفاءة مهنية عالية. Abstract The study dealt with audit committees and their role in limit earnings management practices under corporate governance in Sudanese banks listed on the Khartoum State market, Where the problem of the study in assessing the level of interest of Sudanese banks listed on the Khartoum securities market to apply the role of audit committees under corporate governance, And its role in limiting earnings management practices. The study aimed mainly to study and analyze the application of audit committees system under corporate governance for limiting earnings management practices, To achieve the objectives of the study, the researcher adopted on the construction and test a set of hypotheses related to the nature of the relationship between audit committees and their role in limiting earnings management practices under corporate governance, As following. The first hypothesis: (There is a statistically significant relationship between audit committees and the dimensions of corporate governance). The second hypothesis: (There is a statistically significant relationship between the audit committees and the limiting of earnings management practices). The third hypothesis: (There is a statistically significant relationship between corporate governance dimensions and the limiting of earnings management practices). The researcher relied on the scientific method used in accounting research, which is the descriptive approach to extrapolate the previous literature to identify the gap and devise the different relationships between variables, and then collect and analyze data to support these relations to come up with different results, the study concluded that the role of audit committees under the corporate governance,which represented in (efficiency, Independence, number of meetings) It contributed to the limitation of earnings management practices in Sudanese banks. The study recommended Sudanese banks listed on Khartoum market securities need pay attention to activate the audit committees and their role under corporate governance to limit the earnings management practices, and the formation independent members with financial experience and high professionalism
The Mediating Role Of Strategic Agility on The Relationship Between Organizational Intelligence And Competitive Advantage A case Study: on Sudanese services firms
(Neelain University, 2019) Sufuan Yousif Komondan Jeger
Abstract This study aimed to examine the mediating role of strategic agility in the relationship between organizational intelligence and competitive advantage in the services organizations in the state of Khartoum, the study has used descriptive analytical method, and has designed (260) questionnaires according to the measures of the previous studies to collect data from multi service companies in the state of Khartoum. (245) questionnaire were retrained with a recovery rate (82%).for analyzing the study data, the study has used several statistical methods such as , the exploratory analysis, the global empirical analysis, the kronbach alpha analysis, night dependability, and person correlation coefficient, and arithmetic means, standard deviation, multiple regression, the study has came out with different results had which are strategic agility acts as a fully mediator in the relationship between organizational intelligence and competitive advantage. (Hart, job pressure) mediated the relationship between the two variables. and also, strategic agility has partial statistical relationship between organizational intelligence and competitive advantage (strategic vision, appetite for change, knowledge deployment) have described the relationship, the study recommend more attention should paid for strategic agility due to higher contribution which have played on competitive advantage moreover the study recommend further study in industrial sectors also the study has recommended for using interview as a primary tool for data collection for more accurate results. المستخلص هدفت هذه الدراسة لاختبار الدور الوسيط للرشاقة الاستراتيجية في العلاقة بين الزكاء التنظيمي والميزة التنافسية .استخدمت الدراسة المنهج التحليلي الوصفي, حيث صممت استبانة بناءا علي مقاييس دراسات سابقة لجمع البيانات من المنظمات الخدمية المختلفة في ولاية الخرطوم .لقد تم توزيع (260) استبانة و المسترد منها (245) بنسبة استرداد (82%), ولاجراء عملية التحليل البيانات تم استخدام عدة اساليب احصائية شملت العامل الاستكشافي, و التحليل العاملي التوكيدي, وتحليل كرونباح الفا, وتحليل الاعتمادية, وعامل الارتباط بيرسون, الوسط الحسابي, و الانحراف المعياري, والانحدار المتعدد, وقد توصلت نتائج الدراسة على ان الرشاقة الاستراتجية تتوسط العلاقة كليا بين الزكاء التنظيمي والميزة التنافسية و لقد توسطت كل من ( الجهد, ضغط العمل) هذه العلاقة بصورة كلية. كما توجد علاقة ايجابية متوسطة بين الرشاقة الاستراتيجية و الميزة التنافسية وفسرت كل من (الرؤية الاستراتيجية,الرغبة في التغير, نشر المعرفة) هذه العلاقة, وصت الدراسة بالتركيز علي الرشاقة الاستراتيجية نسبة لدورها الفعال في توسط العلاقة بين الزكاء التنظيمي والميزة التنافسية ,كما اوصت الدراسة بدراسات اخري بالتطبيق علي القطاعات الصناعية كما اوصت الدراسة باستخدام المقابلة كاداء لجمع البيانات الاولية نسبة لدقتها. المستخلص هدفت هذه الدراسة لاختبار الدور الوسيط للرشاقة الاستراتيجية في العلاقة بين الزكاء التنظيمي والميزة التنافسية .استخدمت الدراسة المنهج التحليلي الوصفي, حيث صممت استبانة بناءا علي مقاييس دراسات سابقة لجمع البيانات من المنظمات الخدمية المختلفة في ولاية الخرطوم .لقد تم توزيع (260) استبانة و المسترد منها (245) بنسبة استرداد (82%), ولاجراء عملية التحليل البيانات تم استخدام عدة اساليب احصائية شملت العامل الاستكشافي, و التحليل العاملي التوكيدي, وتحليل كرونباح الفا, وتحليل الاعتمادية, وعامل الارتباط بيرسون, الوسط الحسابي, و الانحراف المعياري, والانحدار المتعدد, وقد توصلت نتائج الدراسة على ان الرشاقة الاستراتجية تتوسط العلاقة كليا بين الزكاء التنظيمي والميزة التنافسية و لقد توسطت كل من ( الجهد, ضغط العمل) هذه العلاقة بصورة كلية. كما توجد علاقة ايجابية متوسطة بين الرشاقة الاستراتيجية و الميزة التنافسية وفسرت كل من (الرؤية الاستراتيجية,الرغبة في التغير, نشر المعرفة) هذه العلاقة, وصت الدراسة بالتركيز علي الرشاقة الاستراتيجية نسبة لدورها الفعال في توسط العلاقة بين الزكاء التنظيمي والميزة التنافسية ,كما اوصت الدراسة بدراسات اخري بالتطبيق علي القطاعات الصناعية كما اوصت الدراسة باستخدام المقابلة كاداء لجمع البيانات الاولية نسبة لدقتها.
The Impact of Promotion Mix on Attracting Foreign Direct Investment A Case Study: Khartoum State- Sudan for the period 2012-2018
(Al-Neelain University, 2019-04) Sara Mohamed Awaad
Background: With the growing attention to cross border investments supported by removing of trade and capital barriers, foreign direct investment (FDI) have been a phenomenon under focus of governments with its various determinants. In Sudan, FDI inflows are relatively slight and the attraction of foreign investments lack of marketing perceptions involving promotion techniques. Objective: This research aimed to investigate the impact of promotion mix carried by Investment Encouragement Commissioner (IEC) on attracting foreign direct investment in the period of 2012-2018. Methodology: This research used descriptive analytical methods depended on a time series base and interviews as data collection methods and multi-regression analysis to the existing information of the case under study. Empirical results: It has been proved that image building activities are the most influential in attracting foreign capital flows followed by allocated promotion budget investment targeting and investment service activities where are proved statistical significant relationship on attracting foreign direct investment to Khartoum State. Practical implications: This research is expected to contribute to knowledge in the field of global marketing and international business. Moreover the diagnoses of the current situation in (IEC) highlight the weaknesses; recommend certain remedies may increase investment promotion performance of and consequently the economic growth of Sudan. مقدمه: مع تزايد الاهتمام بالاستثمارات عبر الحدود المدعومة بإزالة الحواجز التجارية و تدفق رؤوس الأموال، أصبح الاستثمار الأجنبي المباشر ظاهرة تحت تركيز الحكومات بمختلف محدداتها. في السودان تعتبر تدفقات الاستثمار الأجنبي المباشر إلى الداخل بسيطة نسبياً وجذب الاستثمارات الأجنبية يفتقر إلى التصورات التسويقية التي تنطوي على أساليب ترويج الاستثمار. الهدف: يهدف هذا البحث إلى دراسة تأثير المزيج الترويجي الذي قامت به مفوضيه تشجيع الاستثمار (IEC) على جذب الاستثمار الأجنبي المباشر في الفترة 2012-2018. المنهجية: المنهجية: استخدم هذا البحث طرق الوصفي التحليلي التي تعتمد على قاعدة السلاسل الزمنية و المقابله الشخصيه كطريقة لجمع البيانات وتحليل الانحدار المتعدد على المعلومات الحالية للحالة قيد الدراسة. النتائج التجريبية: لقد ثبت أن الفرضيه الخاصه باثر أنشطه بناء الصوره الذهنيه ذات الأثر الأكبر في جذب تدفقات رؤوس الأموال الأجنبية تليها ميزانية الترويج ثم الترويج المستهدف و اتشطه الخدمة الاستثمارية حيث اثبتت علاقه احصائيه ذات دلاله معنويه علي جذب الاستثمار الأجنبي المباشر. النتائج العملية: من المأمول أن يسهم هذا البحث في المعرفة في مجال التسويق الدولي والأعمال الدولية. علاوة على ذلك ، فإن تشخيصات الوضع الحالي في (IEC) تبرز نقاط الضعف ؛ التوصية ببعض المعالجات التي قد تزيد من أداء تشجيع الاستثمار وبالتالي النمو الاقتصادي للسودان.
THE ROLE OF WORK STRESS MODERATING THE IMPACT ON RELATIONSHIP BETWEEN HUMAN RESOURCE FUNCTIONS AND PERFORMANCE OF AIR TRAFFIC CONTROLLER
(Al-Neelain University, 2019-12) Abdelmageed Ismail Ahmed Abdelnabi
Abstract This research study the role of work stress moderating the impact on relationship between human resource functions and performance of air traffic controller. The objective of this study is to provide information that is useful for the whole international aviation community and human resource management about the impact of human resource functions on the performance of air traffic controller and their consequences on aviation business. The problem of this study it was noticed that the number of aircraft accidents and incidents were frequently increases while the growth in number and size of aircraft is becoming doubles. Therefore it is essential that air traffic controllers maintain an insistency high standard for human performance in order to ensure the safety of flight. The purposes of research hypothesis is to investigate the relationship between the five selected human resource functions (selection procedures, training, motivation, job description and planning) with the performance of air traffic controller. Descriptive methodology is used in this study because due to limitation in size and scope of field study, also we used smart partial least squares method for analyzing the collected data. Knowledge of human resource functions influence on air traffic controller performance is critical to understand for mitigating threats to air traffic controller performance. There were few previous research has focused on the association between human resource functions and air traffic controller performance in the developing countries. The results of the study revealed the lack of an effective system governing the procedures for selecting and appointing air traffic controllers.Also, there is no manual providing for the job description, the tasks, the responsibilities and the future prospects related to this profession. Furthermore, there is no clear training program that defines career development and placement according to the competences and qualifications of staff members. Finally, the research recommended for further studies in different areas to improve the understanding of association between human resource functions and performance of air traffic controllers. Awareness, training and career development program should be based on qualifications and capabilities of air traffic controller. Establishment of adequate and clear selection procedures to ensure the hire of right candidate on right position. المستخلص يدرس هذا البحث دور معدل ضغط العمل في العلاقة بين وظائف الموارد البشرية وعلاقتها بأداء المراقب الجوي. تهدف الدراسة بتزويد مجتمع الطيران بمعلومات هامة ومفيدة بخصوص تأثير وظائف الموارد البشرية على كفاءة المراقب الجوى وانعكاساته على سلامة الحركة الجوية وادارة النقل الجوى. مشكلة البحث تنبع من الظاهرة المتكررة لحوادث الطائرات فى ظل التقدم التكنولوجى فى معدات ٍومعينات الملاحة الجوية, بينما هناك نمو هائل وومتضاعف فى ازدياد الحركة الجوية مما تتطلب رفع كفاءة المراقب الجوى بما يتماشى مع ذلك على المستوى العالمى والمحلى. هنالك خمسة افتراضات مختارة من وظائف الموارد البشرية يظن الباحث قد تكون لها علاقة بكفاءة المراقب الجوى وهى (اجراءات الاختيار والتعين, التدريب والتطوير, التحفيز, الوصف الوظيفى, والتخطيط). تم اختيار المنهج الوصفى فى هذه الدراسة وذلك نسبة لمحدودية حجم و مجال الدراسة. لقد استخدم الباحث طريق التحليل الذكى لتحليل المعلومات وذلك نسبة لتعدد المتغيرات وصغر حجم مجتمع الدراسة نسبيا. توصلت نتائج هذه الدراسة الى عدم وجود نظام فعال يحكم اجراءات عمليات اختيار وتعيين المراقبين الجويين ايضا لا يوجد دليل او مرشد يوضح الوصف الوظيفى للمراقب الجوى. علاوة على ذلك عدم وجود برنامج تدريبى ومسار وظيفى واضح مبنى على قدرات وكفاءة المراقب الجوى. هنالك قليل جدا من الدراسات السابقة التى عقدت فى هذا المجال فى الدول المتقدمة لذا من الضرورى توفير معارف ومفاهيم لتعزيز العلاقة بين وظائف الموارد البشرية وكفاءة المراقب الجوى التى تعتبر العمود الفقرى فى عمليات النقل الجوى, عليه وصت الدراسة بعقد دراسات واسعة وفى بيئات متنوعة بهدف تعميق الفهم والتعميم, ايضا اشارة الدراسة بضرورة الاعتماد على الكفاءات والمقدرات فى عمليات التدريب والتطوير والمسار الوظيفى للمراقبين الجويين, ايضا ركزت الدراسة على انشاء نظام واضح ودقيق لاجراءات عمليات اختيار وتعين المراقب الجوى لضمان توظيف المرشح المناسب فى المكان المناسب.
The Mediating Role Of The Organizational Climate On The Relationship Between Transformational Leadership And Organizational Innovation (A case study of GIAD Industrial Group) From 2015 to 2019
(AL-NEELAIN UNIVERSITY-THE GRADUATE COLLEGE-DEPARTMENT OF BUSINESS ADMINISTRATION, 2020) Mohamed Jubara Mohamed Ahmed
ABSTRACT Leaders do care about innovation in their organizations, but, at most cases they are not considering some of important factors and determinants that can move the organizations from conventional organizations to innovative ones. The main aim of this research is to study the Mediating Role Of The Organizational Climate On The Relationship Between Transformational Leadership And Organizational Innovation. This research applied a case study and cross sectional strategy and technique for collecting data from GIAD Industrial Group. The population of study is about ten thousands (10,000) from which 370 samples were collected using convenience sample size. The main tool of the primary data collection was the questionnaire. Then the collected data is analyzed using SPSS and SMART PLS for testing the research main hypotheses which is the mediating role of the organizational climate on the relationship between transformational leadership and organizational innovation, and also sub hypothesis were tested. The results indicate that transformational leadership is positively related to organizational climate, transformational leadership is positively related to organizational innovation, organizational climate is positively related to organizational innovation, and the organizational climate is partially mediate the relationship between transformational leadership and organizational performance. The research came up with findings and recommendations for GIAD as well as contributing to the literature through the findings and theoretical and practical implications. Then limitations have determined to help in conducting future researches. المستخلص يهتم القادة بالابتكار في مؤسساتهم، لكنهم في معظم الحالات لا يولون أهمية للعوامل والمحددات التي يمكن أن تنقل المنظمات من التقليدية إلى المبتكرة. الهدف من هذا البحث هو دراسة الدور الوسيط للمناخ التنظيمي في العلاقة بين القيادة التحويلية والابتكار التنظيمي. طبق هذا البحث دراسة حالة واستراتيجية مقطعية لجمع البيانات شملت الإدارات والأقسام المختلف بمجموعة جياد الصناعية، حيث يبلغ مجتمع الدراسة حوالي عشرة آلاف عامل (10,000) تم إختيار عينة البحث من ثلاثمائة وسبعون عامل (370) وتم جمع البيانات الأولية بإستخدام طريقة حجم العينة الملائم. وقد كانت الأداة الرئيسية لجمع البيانات الأولية هي الإستبيان، ثم تم تحليل البيانات التي تم جمعها باستخدام برنامج الحزم الإحصائية للعلوم الإجتماعية SPSS وبرنامج المربعات الصغيرة SMART PLS لإختبار فرضية البحث الرئيسية وهي الدور الوسيط للمناخ التنظيمي في العلاقة بين القيادة التحويلية والابتكار التنظيمي، وكذلك تم اختبار الفرضية الفرعية الأخرى. تشير أبرز النتائج إلى أن القيادة التحويلية مرتبطة بشكل إيجابي بالمناخ التنظيمي، والقيادة التحويلية مرتبطة بشكل إيجابي بالابتكار التنظيمي، وكذلك المناخ التنظيمي مرتبط بشكل إيجابي بالإبتكار التنظيمي، أما المناخ التنظيمي فيتوسط جزئيًا العلاقة بين القيادة التحويلية والأداء التنظيمي، وقدم البحث عدد من التوصيات لـمجموعة جياد الصناعية بالإضافة إلى أنه ساهم نظرياً في إثراء الأدبيات السابقة من خلال النموذج الذي قدمه البحث وتطبيقياً من خلال النتائج التي قُدمت لمجموعة جياد الصناعية والتي يمكن تطبيقها على المؤسسات الشبيهه. حدت الدراسة أيضا أهم الصعوبات والمحددات التي لم تكن ضمن مجال البحث باعتبارها فجوات يمكن أن يُستفاد منها في الدراسات المستقبلية.
The Impact of Integration Between Target Costing (TC) and Value Engineering (VE) Methods on Reducing Manufacturing Costs (A field study of a sample of Sudanese food industry companies working in Khartoum North)
(Al-Neelain University, 2020) Karrar Mohamed Hassan Mohamed
Abstract The study examined the impact of integration between target costing and value engineering methods on reducing manufacturing costs in Sudanese food industries companies working in Khartoum North. The problem of this study described through out of many insufficiencies in applying traditional costing techniques, that have an effect on determine and measure manufacturing costs in Sudanese food industrial companies, because pricing in traditional costing system depends on adding a profit margin to manufacturing costs, relying this has a significant effect competitiveness of company that adopting the traditional costing system, moreover, they don’t help to reduce manufacturing costs in the design stages of a product. That's cause for arising modern costing system and techniques to help to cure this insufficiency, including target costing and value engineering. The study aimed to identify the effect of integration between target costing and value engineering on reducing manufacturing costs in Sudanese food industrial companies. The researcher used descriptive analytical approach through this study. To achieve the study’s aims, the following three hypotheses were tested: hypothesis one There is statically significant relationship between target costing and the reducing overhead costs in Sudanese food industry. Hypothesis two There is statically significant relationship between value engineering and reducing manufacturing costs in the design stage in Sudanese food industry. Hypothesis three There is statically significant relationship between integration between target costing and value engineering and reducing total manufacturing costs in Sudanese food industry. The study concluded to a number of findings confirm reliability of the hypotheses as follows: target costing technique helped to reduce manufacturing overhead by using functional cost analysis, value engineering technique contributed to reduce manufacturing costs in the design stage to completion stage, and integrate target costing with value engineering contributed to reduce total manufacturing costs by analyzing it. The study reached the following recommendation: it was strongly recommended to establish a separate department for cost management in each of the manufacturing companies under case study, it's also recommended to applying contemporary costing techniques such as target costing with value engineering in a scientific manner, and training cost accountants for these techniques. المستخلص تناولت الدراسة موضوع أثر التكامل بين اسلوبي التكلفة المستهدفة وهندسة القيمة على تخفيض التكاليف الصناعية، حيث تمثلت مشكلة الدراسة في أن هناك العديد من أوجه القصور في تطبيق الاساليب التقليدية لمحاسبة التكاليف مما أثر على تحديد وقياس التكاليف الصناعية بمنشآت الصناعات الغذائية السودانية، وذلك بسبب أن طريقة التسعير في هذه الاساليب تعتمد على إضافة هامش ربح لتكلفة الإنتاج، وبالاعتماد على ذلك قد تتأثر القدرة التنافسية لتلك المنشآت، علاوة على أنها لا تمكن من تخفيض التكاليف الصناعية في مراحل التصميم الأولية للمنتج. لكل الأسباب السابقة وغيرها ظهرت الحاجة الى تطبيق أساليب وتقنيات حديثة تعالج تلك القصور ومن ضمن هذه التقنيات تقنية التكلفة المستهدفة وتقنية هندسة القيمة. هدفت هذه الدراسة بصورة رئيسة الى قياس أثر تكامل التكلفة المستهدفة وهندسة القيمة على تخفيض التكاليف الصناعية بمنشآت الصناعات الغذائية السودانية، واستخدمت الدراسة المنهج التحليلي الوصفي، ولتحقيق أهداف الدراسة تم اختبار ثلاث فرضيات وهي: الفرضية الأولى هناك علاقة ذات دلالة إحصائية بين التكلفة المستهدفة وتخفيض التكاليف الصناعية غير المباشرة بمنشآت الصناعات الغذائية السودانية ، الفرضية الثانية هناك علاقة ذات دلالة إحصائية بين هندسة القيمة وتخفيض التكاليف الصناعية في مرحلة تصميم المنتج بمنشآت الصناعات الغذائية السودانية، الفرضية الثالثة هناك علاقة ذات دلالة إحصائية بين تكامل التكلفة المستهدفة وهندسة القيمة وتخفيض التكاليف الصناعية الكلية بمنشآت الصناعات الغذائية السودانية. خلصت الدراسة الى مجموع من النتائج تؤكد صحة الفرضيات منها: ساعدت تقنية التكلفة المستهدفة على تخفيض التكاليف الصناعية غير المباشرة لمنشآت الصناعات الغذائية السودانية، ساهمت تقنية هندسة القيمة في تخفيض التكاليف الصناعية في مرحلة تصميم المنتج لمنشآت الصناعات الغذائية السودانية، تكامل التكلفة المستهدفة وهندسة القيمة ساهم في تخفيض التكاليف الصناعية الكلية لمنشآت الصناعات الغذائية السودانية. في ضوء النتائج السابقة التي تم التوصل إليها، توصي الدراسة بإنشاء قسم منفصل لإدارة التكاليف بكل منشأة من المنشآت الصناعية محل الدراسة، كما توصي بتطبيق التقنيات الحديثة في تحديد وقياس التكلفة والمتمثلة في تقنية التكلفة المستهدفة وهندسة القيمة بصورة علمية وتدريب محاسبي التكاليف عليها.
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(AlNEElAN UNVERSLTY, 2020) IDRIS ELTAHIR AHMED MOHAMED SALIH
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