تجارة - ماجستير
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Item قياس تكلفة تعليم الطالب الجامعى فى مؤسسات التعليم العالى في السودان دراسة حالة جامعة النيلين(2011) سامية عبدالرزاق جابر موسىAbstract The research measuring the cost of educating university student government higher education institutions in Sudan application to the University of Niles. Where was the research problem in the palaces of government accounting in measuring the cost of a college student in higher education institutions. The research aims to clarify the application of costing system to measure the cost of a college student in higher education institutions and to propose solutions that could contribute to accounting thought in this area, and to clarify the scientific framework for the use of cost accounting in the universities and study the elements of the application and highlight its importance to assist management in canying out its basic functions of planning and monitoring and evaluating performance and decision making. To achieve the objectives of the research were tested the following hypotheses: ' ~ First assumption: Universities do not bother measuring the Sudanese government cost of educating a college student. The second hypothesis: the use of cost-accounting system to measure the cost of a student in higher education institutions leading to the measurement of cost of educating a college student in minutes. The third hypothesis: Enables cost-accounting of the proper measurement of the cost of educating a university student in public universities of Sudan has a sound which helps the imposition of tuition fees. The researcher used the deductive method in determining the axes of the study and development of hypotheses and inductive method to test hypotheses of the study and the historical method to keep track of previous studies, descriptive and analytical study of the analytical procedure. The study aimed to confirm the results of several hypotheses mentioned, including: y 1 - the application of effective cost accounting system in turn contribute to the provision of accurate accounting information that helps the administration to do its part in monitoring and evaluating performance and decision-making. 2 - The cost accounting is to provide the necessary data management, which helps to identify the cost of each student in all college university. 3 - The system of financial accounting at the university can not alone provide the necessary information to management requirements, although there is a need for the application of cost accounting. The research concluded with recommendations related to the previous results, including: 1 - need to learn how to take advantage of the university's cost accounting system in the preparation of budgets and performance evaluation. 2 - to be interest in the application of cost accounting system at the university because it leads to accurate, objective and _ procedures for the measurement of the cost of output units costs and increase the capacity of the university to take advantage of their resources. 3 - the need to adopt the university administration at various levels on the outcomes of cost-accounting system of reports to make sound management decisions, particularly in the measurement of cost, and efficiency in the exploitation of resources andstrengthen controls over them.Item (jit) ونظام التصنيع في الوقت المحدد(ios)تكلفة الجودة بين مواصفات الأيزو(2013) هالة ابراهيم عبدالرحمن الصابونىAbstract The purpose of this research is to investigate the international standards such as J IT in order to see which fits the best in Sudan, and which of these standards meet the needs of a modern Sudanese consumer who is well aware of the products and services that doesn’t confonn to international standards. Therefore the research aimed to study the difference between the two standards in terms of cost. The researcher used the descriptive method research which is based on case- study, analysis and interviews. This study is designed to assess the hypothesis that: l. The modern Sudanese consumer is well aware of the quality of goods and services that he/she receives don’t conform to standards. Therefore, there is a need for introducing well established international standards. Y. Studying the international standards ISO and I IT will lead to know which Sudanese organization implementing these standards. T. The impact of implementation of just-in-time or ISO on total quality management is really great. 5. There is a great different regarding cost between J IT and ISO. The present study reached the following findings important results: Both standards of ISO or JIT can be implemented on Sudanese industries. However the best quality management system standard for traditional Sudanese industry is the J IT. J IT can improve the products quality at competitive prices and at quite low cost. This can be achieved by controlling the industrial expenses when pricing the new products by implementing the target costing and value engineering techniques, and adopting reversing accounting entries. However, storing systems and importing raw material and spare-parts can hold up proper implementation of J IT. Conclusion The study concluded that it is vital to raise people’s awareness of the importance of international quality management standards. More over the government must adopt the standards of I IT and help to publicize JIT’s quality information, especially among traditional organizationItem النظام الموحد للتكاليف في قطاع التشيد والبناء(1974) صبحى مسيحه عبدالسيدItem أثر الأنظمة المحاسبية علي نوعية المعلومات المالية دراسة مقارنة بين انظمة التشغيل اليدوي والتشغيل الإلكترونى(2005) محمد عبدالمنعم الله جابو الشيخAbstract This study focuses on the accounting systems and their effect on theyquality ofthe linancial information. _'l'he research problem is based on what are the "risks ensuing li"o|n applying the manual accounting and economic systems and their impact on the quality ofthe accounting and electronic systems andtheir impact on the quality of the accounting information. the control procedures and the internal auditing. The objective of the research is to stud)" the manual and electronic accounting systems and evaluation of the nature ol risks stemming from them on the accounting information. For realization the objective of this study, the researcher has conducted a field study in some companies of business sector which apply manual accounting system or mixed or electronic. The following hypotheses were tested:- First hypotheses : the environment risks ol’ manual accounting differ the from ones ofelectronic on the financial information. Second hypothesis: the application ofelectrionic systems lead to increasing risks on accounting information. Third hypothesis: the nature of internal control elements following in the manual accounting system tlil'l'er from the ones under the electronic systems. Fourth hypothesis: the electronic system has elilicct on the quality of the accounting inl'ormation. The study was concluded with recommendations as enumerated below: l- the Sudanese business sector have to Zl|1pl_\' the electronic systems for their information. 2- Designing the electronic systems must be done with flexibility. 3- Relating the accounting systems to the administrative method of effective decisions-taking. 4- Necessity ofapplying methods and standards that measure the value of accounting information with the electronic systems.Item دور المعلومات المحاسبية في تقويم أداء البنك الزراعي السوداني بدولة تشاد(2007) صلاح عجيب الشفيع حمدAbstract The research lighted the role of accounting information in the evaluation of the experience of the Agricultural Bank of Sudan, in Chad, in the period 1997 -— 2005. The research problem was represented by the problems and difficulties which faced the Agricultural Bank of Sudan, in performing its activity in Chad, and the role of accounting information in knowing and solving these problem. The research aimed at the study and evaluation of the experience of the Agricultural Bank of Sudan, in Chad; and the extent of the suitability of the financial and banking policies which are applied in Sudan, to the banking systems which are applied in Chad as one ofthe (Commission Bancaires de l’afrique Centrale) (COBAC) regional States. The research depended upon testing the extent of the correctness of the following hypotheses: 1/ some of the banking policies and systems which are applied in the Agricultural bank of Sudan, do not suit those applied in Chad, as are of the COBAC regional States. 2/ Most of the leading Institution and Banks in Chad suffer from some deficiency in the banking system. 3/ The accounting information plays an important role in the evaluation of the banking performance, as they provide good indicators. T The following methodologies were used in the research: the inductive, deductive, descriptive, analytic and historical. To realize the research objective and test the hypotheses, the case of the Agricultural Bank of Sudan, in Chad, was studied. The researcher found out that the hypotheses were correct and several findings and recommendations. The most important findings: l/ The banking policy ofthe Agricultural Bank of Sudan aims, to a great extent, at caring for the agricultural sector and the implementation of the policies which aim at the development of this sector. 2/ The banking policy of COBAC approved some amendments and improvements, to complement the deficiencies in the accounting system, after the joining of the Agricultural Bank of Sudan, to it. 3/ The quality of the accounting information depends, basically on the extent ofthe provision of the required characteristics, for the purpose of assisting the higher management, in taking the proper decision. The most important recommendations: 1/ It is important to take the importance of the accounting information, and its role in the evaluation of performance, into consideration. This would promote investment in the West African Region and (Comission Economique ct Montaire de l’ Afrique Centrale) CEMAC States. 2/ There is a need to observe the flexibility of design in the accounting systems and the possibility of observing the renewals and the additions, whenever some deficiencies occur during practice and application. 3/ There is a need to care for applying the techniques and standards of the value ofthe flow ofthe accounting information in the banks; for the evaluation of the accounting information used in them.Item مدى الحاجة إلى خفض التكلفة لمواجهة الأثار الناجمة عن خصخصة الاقتصاد الليبى(2006) عياد أحميدة عاشور الردادABSTRACT The researcher has dealt with the role of cost reduction as means to overcome the affects of privatizing the Libyan economy in an attempt to attain or arrive at the intended cost utilizing the scientific means to achieve such goals. The research problem is depicted in that economic units and industrial companies in Libya are now surrounded with an ever changing and developing environment, thus how cost can be reduced in order to achieve the intended cost. The research significance is in that the subject of cost reduction is considered one of the most important subjects which wins the interest of any company to achieve a competent advantage besides the need to bring over experiences of some other countries in this areas. The researcher has tested the following assumptions: 0 Cost reduction increases companies competency in the light of privatizing the Libyan economy. I The manner of cost reduction is considered among the methods used in facing up to the affects due to Libyan economy privatization. 0 Over whelming in cost reduction may in some instances lead to bad manufacturing or bad production which is diversely reflected on the production unit reputation and its future sales. The researcher used the following methodologies: Q Inferential methodology: to determine the problem stereotypes. 0 Inductive method: to study the applied aspect and testing of assumptions. I Comparative historical method: to introduce the previous studies and theoretical frame. ‘ 0 The analytical descriptive methodology: for field study. The following are the most significant outcomes of the study: Cost reduction plays a vital role in overcoming the undesired affects due to privatizing the of Libyan economy. Cost reduction method is the most important means which must be followed to make privatizing a success, however, there are other means and/or methods such as production improvement and advertising for products. That the steps taken such as customs duty cancellation and halting production tax for ° years, greatly contributed in products cost reduction. The most of the recommendations: - Benefiting from the successful experiments of other countries which superceded the Libyan Jamahiriya in the field of cost reduction. - Dealing with the labor surplus which can not fully absorbed by the privatized units. - It is necessary to introduce some legal and financial reconciliations in order to keep pace with privatization procedures and making it a success.Item دور الموازنات التخطيطية في الرقابة وتقويم الأداء(2004) علي عاشور المصراتىAbstract This research assesses the implementation of planned budgets in industrial enterprises in developing countries. It appraises th_e adoption of planning as a means to identify future objectives. It stresses on preparedness on what to do, where and when to achieve its objectives? This process provides efficient control over planned operations as a means of assurance of sound implementation, assessing its impacts on future activities and relevant decision making that contributes in increasing efficiency and good governance. Accordingly, the purpose of the study is to encourage enterprises in the Arab countries to benefit from the usage of planned budgets as efficient means for planning, control and reform. This provides the following: 0 Integrated system to evaluate performances through controlling actual performance 0 Comprehensive and regular planning for all activities 0 Increasing and improvement of management, encouragement of team work, building sound environment for cooperation among different management levels. 0 Coordinate all efforts to achieve the cnterprise’s objective. The study hypothesized the followingt 0 Unless planned budgets were used enterprises will face continuous productive and managerial problems resulting on irrational decision making and wrong choice of future activities. I Planned budget as a means of control and performance correction’ will increase management efficiency encouraging team work = The implementation of planned budget increases enterprise’s competences in‘-production and reducing the costItem إستخدام الأساليب الكمية في الرقابة علي المخزون السلعى(1974) عبدالسميع الدسوقى السيدItem تطبيق الاتجاهات الحديثة في مراجعة الوحدات الإدارية (دراسة حالة منظمة العمل العربية)(جامعه النيلين, 2003) حسين محمد عثمان حمادItem الوعي التكاليفى أهميته _ قياسه _ تنميته(1974) بهجت عبد الغفار محمد موسى