تجارة - ماجستير
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Item دور الافصاح المحاسبي في تضيق فجوة التوقعات في المراجعه (دراسه تحليله تطبيقيه)(جامعه النيلين, 2005) ابوبكر عبدالباقي محمد الطيبItem اثر السيولة على السياسات التمويلية بالتطبيق على البنك السعودى السودانى(جامعة النيلين, 2006) محمد ابوالقاسم محمدItem دور المعلومات المحاسبيه في قياس وتقدير وعاء ضريبه ارباح الاعمال(دراسه تحليليه تطبيقيه)(جامعه النيلين, 2004) محمود احمد جبريل حمادItem دور الافصاح المحاسبي في تضيق فجوة التوقعات في المراجعه (دراسه تحليله تطبيقيه)(جامعه النيلين, 2005) ابوبكر عبدالباقي محمد الطيبItem التضخم انقدي واثره على معلومات القوائم والتقارير الماليه دراسه تطبيقيه (شركه سكر كنانه المحدوده1997_2000)(جامعه النيلين, 2004) عبدالرحيم عبدالله احمدItem اثر تطبيق الضريبه على القيمه المضافه على حصيله الايرادات العامه لديوان الضرائب بالسودان (دراسه تحليله تطبيقيه)(جامعه النيلين, 2007) ساميه عثمان ابو عائشه الشيخItem تطبيق برنامج الاسكودا واثره علي النظم المحاسبية بادرارة الجمارك السودانية بالتطبيق علي ادارة جمارك مطار الخرطوم(جامعة النيلين, 2006) سفيان عبدالعزيز عبداللهAbstract The problem of this research is in the method in which the program of asycudaa is applied and how it affects the accounting system. The objectives ofthe study are , the identification of asycudaa it is concepts and applications , the identification of accounting system according to asycudaa program . To achieve the study objectives the researcher used sample of survey to the customs clients. The study hypothesized that , the application of asycudaa program provide good quality of accounting infonnation , increase the efficiency and effectiveness of the customs performance , enhance the effectiveness of the internal control of the accounting system and so the over all control system . The researcher used the historical methodology in the following ofthe phenomenon in addition to the social survey and case study . The study finding is that , the program effects positively the accounting information is quality , efficiency and effectiveness , more over the program effects the control system and the internal control . The study recommendation are those , the usage of wide customs net to include all the other parties in the clearance process , the use of asycudaa in all the other customs branches , the adoption ofthe extemal parties in relation to the customs clearance process .Item تحليل اثر التقويم الجمركي علي المكلفين بضربيه القيمه المضافه(جامعه النيلين, 2004) انس عبدالباقي الامين ابراهيمItem اثر استخدام تقنيه المعلومات على اداء الاعمال الاداريه دراسه حاله:الشركه السودانيه للاتصالات المحدوده(سوداتل)(جامعه النيلين, 2006) الطيب محمد اسماعيلItem تقويم دور التكاليف التقليدية في قياس وتسعير المنتجات المشتركة(جامعة النيلين, 2007) مقدم خليل ابراهيم خليل__,_ Abstract This study deals with the role of traditional costing systems in measurement and pricing of joint products. The study aims to identify traditional costing systems as well as different methods used in allocating joint costs, in addition to disclosing of various methods for allocation of such costs. The study also aims to clarify variety arising from utiliting such methods in cost measurement and price fixing of joint products, and consequently specifying foundation that industrial enterprises sponsored in price fixing of joint products. Research problem represented in raising the following questions that researcher attempts to answer: 1-How far traditional costing systems could provide an objective measure for cost of joint product? 2- ls it possible to depend on costing information arising from the process of joint cost allocation in price fixing decisions? 3- Did enterprises depend on power of demand and supply to determine product's prices? Researcher has adopted the deductive approach to determine research‘s problem dimensions and formulation, and the inductive approach in the field study, in addition to the comparative historical approach to review previous studies and the descriptive analytical approach to test hypotheses; however research hypotheses represented in the following: 1- Traditional costing systems provide an objective measure for cost of joint product. 2- Price fixing decisions depend on cost of information arising from joint cost allocation. 3- Industrial enterprises do not depend on power of demand and supply to determine joint products prices. Researcher was able to prove the above-mentioned hypotheses throughout statistical analysis of questionnaire distributed to random sample of research community, comprises of overall professional and academic sectors relating to research problem, however, the study concluded with the following findings: 1- Traditional costing systems contribute to measurement of cost of joint products through different methods used in joint costs allocation on joint products. 2- 3- - J‘- Price fixing decisions of Joint products depend to far extent on cost of information arising from joint cost allocation. _ Industrial enterprises often affected by power of demand and supply in fixing product's prices, however, these enterprises do not depend on the power of demand and supply in price fixing. The study recommends the following: 1_ 2. 3. Industrial enterprises should maintain a reasonable and effective cost system that enables determination and measurement of joint costs and accordingly allocation of these costs on joint products, which could be done by choosing allocation method, which, conforms to the very nature of enterprises products, in a way that precisely ensures determination of cost unit. Working out to choose a reasonable price fixing method, which ensures, realistic price fixing, based on cost price, taking into consideration the effect of fixed prices on the market and the consumer as well. Searching for the way out to limit the impact of power of demand and supply on products pricing, with no deviation, and together with squeezing demand and supply, which may lead to negative impact on products quality. However, the best way for competition is to satisfy consumer through providing best quality, together with price that satisfies the consumer and achieves enterprise goals as well.