كلية التجارة
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Item تطوير نظام المحاسبة الحكومية لمقابلة متطلبات قياس أداء الموازنة العامة في السودان(2014) فرح الدور كباشي فرح الدورAlistrnct This research aimed to highlight inadequacies inlthegovernmentaccountingsystem, which failed to keep pace with such developments that have taken place in the i Sudanese state in the economic, social and political spheres, with a view to develop said system into a system that achieves consistency between scarce revenues and increasing expenditures. The research, on the other hand, aimed to set up a model that would help develop the Sudanese government accounting system. . The research problem is adequately represented in the following research questions: 1. Do scientific principles and standards applyin the Sudanese government accounting system? ' ' 2. ls there any integration between the public budget system and the accounts - system? 3. What is the extent to which government bodies are interested in accounting data and information and modern technology as a basis for planning, control, decision making and performance evaluation? . To achieve the research ‘objectives the validity of the following hypotheses has been tested: . ' ' First hypothesis: the currently applied government accounting system in the Sudan does not facilitate the evaluation of financial performance in government units in a perfect manner.Second hypothesis: the application of the budgetary system in its ' current form in the Sudan leadsto underminethe efficiency and effectiveness of the, financial performance evaluation in government units. Third hypothesiszthe weak role of government agencies and professional organizations concerned with promoting the government accounting system in Sudanhas substantially contributed to the failure of the government accounting system.Fourth hypothesis:lack of ability ofregulatory agencies for the implementation of the public budgetto fully perform its duties tocontrol theregulatory process, which in turn has led to weakening the efficiency and effectiveness of the accounting system to evaluate the financial performance. Fifth hypothesis: it is possible to set up a model to promote the government accounting systemto achieve the requirements of the financial performance evaluation. The research has proved the validity of said hypotheses and reached a number of research findings the most important of which are the following: “ ~ 1. TheSudanese government accounting systemdoes not base in some of its details on legislative andlegal aspects. _ 2. Confusion in the application of internal control systems inan unsound manner,which has in turn led to undermine the efficiency and effectiveness of regulatory agencies for the implementation of public budget. 3. Lack of acentral budgetary management unit to supervise the financial and developmental aspect in the Sudan at large. Y 4. Deficiency of appropriationsbudget and line-item budget to conform to changes occurred in economic, sowand politicalspheres. 5. Lack of a specific body to undertake the task of promoting the government accounting system. - I Based on said findings, the research concluded with a set of recommendations chief among whichare the following: ' ' ' - 1. The research fully recommended working to complete the foundations and fundamentals in relation to the process of promoting the government accounting system,based on a legislative authority. 2. The research strongly recommended evaluating the current‘ system by specialized experts and to make benefit fromthe experiences of international - organizations and bodies as well, in the domain of promoting the government accounting systems. 3. The research highly recommended laying down sound principles to build the capacity and qualification of the government cadres. ‘ 4. The research particularly recommendedestablishing a central budget management unit concerned with financial aspect at the level'of the Sudan.Item إطار محاسبي لتقويم الأداء المالي والمحاسبي في الشركات متعددة الجنسية(دراسة تطبيقية علي الشركات في السودان)(2011) سليمان موسى الزين حمادAbstract The study discuss accounting frame work for assessing of financial and accounting performance in multinational companies (MC) throught the applied study , the problem of the study that the multinational companies operating in sudan face some troubles in finacaial performance in accounting control and the obligated with international financial reports standards (lFRs). The importance of the study is of the important of multinational companies‘ and the role that leading of improving accounting parctice.Through international finacial reports standards (IFRS) To achieve the objectives of the study three hypothesis had been tested are. First hypothesis: there is agood financial and accounting assesses multinational companies. - Second hypothesis: the multinational companies is depend on international financial reports standards in it perparement of it financial statements. Thirth hypothesis: the multinational companies financial reports able to provide comparative financial and accounting performance for it through different years. And was tested the validity of all hypotheses and the study comes out with many findings that are: 1. There is agood financial and accounting assess multinational companies work in Sudan is depend on international financial reports standards in preporement of it through different years. 11- The study recommendations are, the need to apply the international multinational companies work in sudan (IFRS) when preporing their financial statements, hard punishment to those componies who do not obey the (IFRS) ,t0 provide agood control system to (MC) . ' The study suggested subjects for future study.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 مدخل أسلوب التكلفة المستهدفة ودورها في خفض التكلفة مع الحفاظ علي الجودة بالتطبيق علي الخدمات الفندقية علي المملكة الأردنية الهاشمية(2012) عامر محمد سليمان الزغبيAbstract The research problem is represented in.the inabilityof thecompanies of service sector to control the sale sen/ice price under circumstances of intense competition and modern environmental and economic changes in the service sector, due to its implementation of traditional cost accounting methods as well as lack of utilization and activation of the role of instruments and methods of cost constraint and as part thereof is the target cost. The research aimed to know the ability of the hotels‘ managements in determininga prefixed target price and a target ‘profit margin as well, in order to apply the target cost method by reducing the cost of service with quality maintenance. The research also aimed to know what the requirements to apply such method. The research significance lies in the increasing interest and widespread dependence in the Hashemite Kingdom oflordan on the service sector, in particular, the hotels‘ activity which is expanding on day after day basis, a position which in turn deserve to know the extent to which hotels’ sector has applied cost systems in general and target cost method, in particular, to reduce the cost of the service rendered. The research attempts to test the following hypotheses. 1. There is no correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and the support of decision making. 2. There is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels’ service. 3. There is no correlation that is statistically significant between the target cost method and the support of decision making, as well as between the target cost method with quality maintenance of hotels‘ service. The research has adopted the historical approach to review previous studies related to the research subject and the deductive approach to determine the research problem and the correlation between the research hypotheses and the preparation of the conceptual framework. The research also" used‘ the analytical‘ descriptive approach to change and analyze the findings of the field study. The research also used the positive approach through the induction of the reality of the application of the target cost method in reducing the provided cost in the five-star hotel sector in the Hashemite Kingdom oflordan - Amman city. ' The research showed the following findings: 1. The research has proved that the first research hypothesis which provides: (There is no correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and support of decision making). The validity of which was not proved, therefore, it can be said that there is a correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and support of decision making. The researcher deduce from the finding of the research hypothesis‘ test the fact that, hotels‘ managements work out to make decision and support the trend to reduce the cost. 2. The research has proved that the second research hypothesis which provides: (There is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels‘ service). The validity of which has been proved, therefore, it can be said that there is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels‘ service. The researcher deduce from the finding of the research hypothesis‘ test the fact that, the quality of five- star hotels‘ service is one of an specific international standard the essence of which the ~hotel‘s-management cannot make anything to change it. 3. The research has proved that the third research hypothesis which provides: (There is no correlation that is statistically significant between the targetcost method'and'the' support of decision making, as well as between the target cost method with quality maintenance of hotels‘ service. The validity of which was not proved, therefore, it can be said that there is a correlation that is statistically significant between the target cost method and the support of decision making as well as between the target cost method with quality maintenance of hotels‘ service. The researcher deduce from the finding of the research hypothesis‘ test the fact that, there is a correlation that is statistically significant between the administrative decision and the quality of the hotels’ service. _ 4. Hotels cadres have played a significant role in guiding the hotel's management to reduce the cost. The researcher, however, deduced such fact from the responses of sample's individuals. The research recommended the following: 1. Hotels’ managements in the Hashemite Kingdom of Jordan should have the interest in cost accounting in support of its decisions, as a main factor in the development of target cost method. Z Researchers in the fields of marketing, economy, accounting and engineering should conduct in-depth researches and studies to apply the target cost method to the overall sectors (industrial, commercial, agricultural and the servicing sector) whether, it is a government sector or a private sector.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 أثر تطبيق نظام إحصاءات مالية الحكومة على الرقابة الداخلية بالوحدات الحكومية(2017) السماني الهادي محمد عبد الخالقالمستخلص تناولت الدراسة تطبيق نظام احصاءات مالية الحكومة وأثره على أنظمة الرقابة الداخلية، حيث تمثلت مشكلة البحث في إن تطبيق نظام احصاءات مالية الحكومة في وزارة المالية والاقتصاد وشئون المستهلك ولاية الخرطوم والوحدات التابعة لها اقتصر على جانب تبويب الموازنة والجوانب المالية فقط ولم يشمل كافة الجوانب والتي من ضمنها الرقابة الداخلية، هدفت الدراسة إلى إعطاء فكرة عن مدى فعالية نظام احصاءات مالية الحكومة في أنظمة الرقابة الداخلية والصعوبات التي قد تحد من فاعلية نظام احصاءات مالية الحكومة في إطار الرقابة الداخلية، تكمن أهمية البحث في الدور الذي يمكن أن تمثله التوجيهات والارشادات المتعلقة بتطبيق نظام احصاءات مالية الحكومة بالصورة المطلوبة وما يمكن أن يمثله ذلك من الاثر الفعال على الاداء المالي والرقابي. استخدم الباحث المنهج الوصفي لدراسة وتوضيح كفاءة أنظمة الرقابة الداخلية بوزارة المالية والاقتصاد وشئون المستهلك – ولاية الخرطوم. تمثلت فرضيات الدراسة التي تخص أنظمة الرقابة الداخلية بوزارة المالية والاقتصاد وشئون المستهلك – ولاية الخرطوم بالآتي: الفرضية الاولى: "توجد علاقة ذات دلالة إحصائية بين تطبيق نظام احصاءات مالية الحكومة وبين نظام الرقابة المحاسبية". الفرضية الثاني: "توجد علاقة ذات دلالة إحصائية بين تطبيق نظام احصاءات مالية الحكومة وبين نظام الرقابة الإدارية". الفرضية الثالثة: "توجد علاقة ذات دلالة إحصائية بين تطبيق نظام احصاءات مالية الحكومة وبين نظام الضبط الداخلي". توصل الباحث إلى عدة نتائج منها: 1- يساعد نظام إحصاءات مالية الحكومة في الرقابة المحاسبية لإمكانية استخدامه كاطار لنظام محاسبي متكامل. 2- يدعم نظام التشغيل الالكتروني للبيانات والمعلومات المحاسبية وذلك لطبيعة بياناته المحوسبة. 3- يساعد في المحافظة على الاصول غير المالية من وضع الاجراءات المتعلقة بالتعامل في الاصول غير المالية وحمياتها من سوء الاختلاس وسوء الاستعمال. 4- يساعد على تقسيم العمل بين الوحدات المالية المخلفة [ الحسابات – الإدارة المالية – الشراء والتعاقد – التنمية – إدارة الايرادات - المراجعة الداخلية] حيث تكون كل وحدة مسئولة عن جزء من تقسيماته المختلفة. بناءا على نتائج الدراسة قدم الباحث عدة توصيات منها: 1- حوسبة النظام المحاسبي بوزارة المالية وكافة الوزارات بولاية الخرطوم وربط النظام المحوسب بالشبكة العنكبوتية لزيادة سرعة إنجاز العمليات المالية المختلفة. 2- حصر الاصول غير المالية وتقييمها ومعالجة ذلك محاسبيا وإظهارها بقيمتها الحقيقية في الدفاتر والقوائم المالية لحمايتها من الإختلاس وسوء الاستعمال. 3- وضع خارطة تنظيمية لتقسيم العمل بين الادارات والأقسام المختلفة لتسهيل وانسياب العمل. 4- تدريب وتأهيل الموظفين داخليا وخارجيا خاصة على نظام إحصاءات مالية الحكومة وتأهيلهم مهنياً. Abstract The study dealt with the implementation of the system of government financial statistics and its impact on the internal control systems. The problem of research was that the application of the system of government financial statistics in the Ministry of Finance, Economy and Consumer Affairs of Khartoum State and its affiliated units was limited to the budget and financial aspects only and did not cover all aspects, The aim of the study was to give an idea of the effectiveness of the government's financial statistics system in internal control systems and the difficulties that may limit the effectiveness of the government's financial statistics system within the framework of internal control. The importance of research is the role that can be played A group direction and guidance concerning the application of financial statistics system, the government's required and what can be represented from the effective impact on the financial and regulatory performance. The researcher used the descriptive approach to study and clarify the efficiency of internal control systems in the Ministry of Finance, Economy and Consumer Affairs - Khartoum State. The hypotheses of the study related to the internal control systems in the Ministry of Finance, Economy and Consumer Affairs - Khartoum State were as follows: The first hypothesis: "There is a statistically significant relationship between the application of the government's financial statistics system and the accounting control system." The second hypothesis: "There is a statistically significant relationship between the application of the government's financial statistics system and the administrative control system." The third hypothesis: "There is a statistically significant relationship between the application of the government's financial statistics system and the internal control system." The researcher reached several results, including: 1. The GFS system helps in accounting control to be used as a framework for an integrated accounting system. 2- Supports the electronic operating system for accounting data and information for the nature of its computerized data. 3- Helps in the preservation of non-financial assets from the development of procedures related to dealing with non-financial assets and protections from misappropriation and misuse. 4- Helps to divide the work between the financial units left behind [Accounts - Financial Management - Procurement and Contracting - Development - Revenue Management - Internal Audit] where each unit is responsible for part of its different divisions. Based on the results of the study, the researcher made several recommendations, including: 1- Computerization of the accounting system at the Ministry of Finance and all ministries in the state of Khartoum and linking the computerized system to the network to speed up the completion of various financial operations. 2- Inventory, valuation and accounting of non-financial assets and accounting for their true value in the books and financial statements to protect them against theft and misuse. 2- The establishment of an organizational chart for the division of labor between departments and departments to facilitate the flow of work. 4 - Training and qualification of employees internally and externally, especially on the system of GFS and professional qualificationItem مكونات نظام الرقابة الداخلية ودورها في تحقيق جودة المعلومات المحاسبية في إطار مجلس معايير المحاسبة المالية الأمريكي(2015) موسى مهدي محمد حامدالمستخلص تناولت الدراسة مكونات نظام الرقابة ودورها في تحقيق جودة المعلومات المحاسبية كما حددها مجلس معايير المحاسبة المالية الأمريكي(FASB)، هدفت الدراسة إلى توضيح دور مكونات نظام الرقابة الداخلية في تحقيق جودة المعلومات المحاسبية. تكمن أهمية الدراسة في بيان أثر مكونات نظام الرقابة الداخلية وتأثيرها على جودة المعلومات المحاسبية ومن مواصفات؛ مما يساهم في تحسين جودة المعلومات في إطار ما حدده الـ(FASB ) مما يزيد من أهميتها وجودة التدقيق عموماً. ولحل مشكلة الدراسة قام الباحث باختبار الفرضيات الآتية:توجد علاقة ذات دلالة إحصائية بين بيئة الرقابة الداخلية وتحقيق جودة المعلومات المحاسبية، يؤثر تقويم المخاطرعلى جودة المعلومات المحاسبية، تؤثر الأنشطة الرقابية على جودة المعلومات المحاسبية، هناك ارتباط بيننظام المعلومات والتوصيل في ظل نظام الرقابة الداخلية وجودة المعلومات المحاسبية، هناك ارتباط بين الإشراف والمتابعة في ظل نظام الرقابة الداخلية وجودة المعلومات المحاسبية.اعتمدت الدراسة على المنهج التاريخي، المنهج الاستنباطي،المنهج الاستقرائي، والمنهج الوصفي التحليلي. توصلت الدراسة إلى: أن هنالك علاقة إيجابية قوية بين بيئة الرقابة وجودة المعلومات المحاسبية، يؤثر تقويم المخاطر على جودة المعلومات، تؤثر الأنشطة الرقابية على جودة المعلومات المحاسبية، هنالك ارتباط قوي بين نظام المعلومات والتوصيل وجودة المعلومات المحاسبية، هنالك إرتباط قوي بين الإشراف والتوجيه وجودة المعلومات المحاسبية بالمصارف السودانية. أوصت الدراسةبالآتي:أهمية التركيز على دراسة مدى الإلتزام بالنزاهة والقيم الأخلاقية لدى العاملين بالمصارف السودانية عند دراسة بيئة الرقابة، ضرورة التركيز على توفير المعلومات الملائمة التي تمكن الموظفين للإطلاع بمسئولياتهم بكفاءة أكثر لتحقيق جودة المعلومات. Abstract The Study focused on the components of the quality control system and its role in the realizations of good quality of accounting information as prescribed by the Financial Accounting Standards Board (FASB). The goal of research is to explain the role of the components of the internal control systemin achieving accountinginformation of excellent quality. Theimportance of the study emanates from trying to highlight the impacts of internal components of the control system on accounting information excellence and standards with the aim of amelioration of accounting information within the framework set out by (FASB) which eventually increase its importance and auditing excellence in general. To solve the research problem the researcher tested the following hypothesis: there is areolation statistically significant between internal control environment and the realization of accounting information excellence, evaluation of risks affects the quality of accounting information, control actwities have effect on accounting information quality, there is correlation between the information system and delivery within the inlernal control system and accounting information excellence. The study followed the historicalmodule, the deductiveand inductivemodels Together with thedescriptive analytical model. The Study findings: positive and strong relation between the controlenvironment and the accounting information excellence, Evaluation of risks affects the excellence to information quality; control activities have affect on accounting information excellence. There is strong correlation between information systems delivery and accounting information excellence, there is strong correlation between supervision and accounting information excellence in sundaesBanks the newpara Recommendations the research recommends the toll awing: It is impartant to study the degree of commitment to integrity and good values among banks in manpower when investigating the control environment. It is imperative to provide relevant information which enables staff to shoulder their responsibilities more efficiently to realize information excellence.Item ودوره في دعم الميزة التنافسية بالمنشآت الصناعية بالسودان (ABC)نظام التكلفة على أساس النشاط(2016) نادية علي أحمد محمدالمستخلص تناولت الدراسة نظام التكلفة علي أساس النشاط ودوره في دعم الميزة التنافسية بالمنشأت الصناعية السودانية ، تمثلت مشكلة الدراسة في تزايد المنافسة الشديده في بيئة الأعمال الحديثة , وأصبحت التحديات التي تواجه تلك المنشأت في عدم قدرتها علي الإستمرار في المنافسة ، لذلك كان لابد لهذه المنشأت تبني أساليب إدارية حديثة تدعم قدرتها التنافسية ومن أهمها أسلوب التكلفة علي أساس النشاط , تكمن أهمية الدراسة من خلال تناولها لموضوع لنظام التكلفه غلى اساس النشاط (ABC) والذي يعتبر إضافة حقيقية للبحوث العلمية ومساهمة الميزة التنافسية في حل المشكلات والصعوبات التي تواجه المنشأت لمواجهة التحديات في بيئة الأعمال، تفيد الشركات بصفة خاصة في إدارة التكلفة والقطاع الصناعي بصفة عامة. هدفت الدراسة إلي بيان دور نظام التكلفة علي أساس النشاط في دعم الميزة التنافسية للمنشأت الصناعية. إعتمد الباحث على المنهج الوصفي التحليلي لجمع البيانات والمعلومات لدراسة الحالة لفهم العلاقة بين متغيرات الدراسة وتحليلها بالطرق الإحصائية.. ولتحقيق أهداف البحث تم إختبار الفرضيات الأتية: الفرضية الأولى: توجد علاقة ذات دلالة إحصائية بين تطبيق نظام التكلفة علي أساس النشاط وتحقيق تكلفة المنتج . الفرضية الثانية: توجد علاقة ذات دلالة إحصائية بين تطبيق نظام التكلفة علي أساس النشاط وسرعزة التسليم في تقديم المنتج. الفرضية الثالثة:توجد علاقة ذات دلالة إحصائية بين تطبيق نظام التكلفة علي أساس النشاط وتحقيق جودة المنتج. توصلت الدراسة إلي عدة نتائج منها: إن تطبيق نظام التكلفة على أساس النشاط (ABC) يساعد في ضبط مواعيد التسليم للموردين ، ويؤدي إلى تخفيض التكلفة من خلال خفض الزمن والجهد. اوصت الدراسة بعدة توصيات منها: عليالمنشأت الصناعية التي لم تطبق نظام التكلفة علي أساس النشاط الإهتمام بتطبيقه لكونه يمكن من تخفيض التكلفة، والإهتمام بمواكبة التكنولوجيا في جميع الأقسام وخاصة الإنتاج لأن ذلك يؤثر إيجابيا علي جودة المنتجات والتحسين المستمر. Abstract The study addressed the role of Activities Basic Cost (ABC) in supporting the competitive feature in Sudanese industrial establishments. The study problem was presented in competitive increasing in modern business and became the challenge which faced this establishments in it is incapableness for contentious on competitive. So this establishments should have adoption modern managements dictions supports it is competitiveness, which (ABC) represents the important. The importance of the study lies through addressed the activities basic cost (ABC) which considers a real additional for scientific research and competitive feature contributing in resolve the problems and difficulties which faced the establishments in business environment serve companies cost managements particularly and industrial section in general. The study aims to clarify the role of Activities Basic Cost in support the competitive feature of an industrial establishment. The researcher depends on descriptive analytical approach for collecting data which is applied to achieve the research aims and test the following hypothesis: The first hypotheses: There is statistically significant relationship between implementing Activities Basic cost and achieving product cost. The second hypotheses: There is statistically significant relationship between implementing Activities Basic cost and handing quickness in introducing product. The third hypotheses: There is statistically significant relationship between implementing Activities Basic cost and achieving the quality of the product. The study concluded many findings: implementing of (ABC) help in disciple supplier times handing, and perform to increase the cost through increasing time and effort. The study concluded many recommendations: the industrial establishment which discordantly (ABC) should be concerned with it, because it is enable to increase the cost, and concern with technology keep-up in all parts specially the production because it had favorably effect on quality of product and continuous improving.Item دور نظام تكلفة دورة حياة المنتج في ترشيد القرارات في المنشآت الصناعية السودانية(جامعة النيلين, 2014) سيد أحمد سعيد سيد أحمدالمستخلص تناولت الدراسة نظام تكلفة دورة حياة المنتج ودوره في ترشيد القرارات في المنشآت الصناعية، وتمثلت مشكلة الدراسة في تحديد أثر بيانات تحليل تكاليف مرحلة (ما قبل الإنتاج، الإنتاج، ما بعد الإنتاج) على ترشيد القرارات في المنشآت الصناعية، وتمثلت أهداف الدراسة في توضيح الإطار النظري لنظام تكلفة دور حياة المنتج. ولتحقيق أهداف الدراسة تم اختبار الفرضيات التالية، توجد علاقة ذات دلالة إحصائية بين تحليل تكاليف مرحلة ما قبل الإنتاج واتخاذ القرارات بالمنشآت الصناعية وفقا لنظام مفهوم تكلفة دورة حياة المنتج، توجد علاقة ذات دلالة إحصائية بين تحليل تكاليف مرحلة الإنتاج الفعلي واتخاذ القرارات في المنشآت الصناعية وفقا لنظام مفهوم تكلفة دور حياة المنتج، توجد علاقة ذات دلالة إحصائية بين تكاليف مرحلة ما بعد الإنتاج ومراحل اتخاذ القرارات وفقا لنظام مفهوم تكلفة دورة حياة المنتج. استخدم الباحث كل من المنهج الوصفي والمنهج الاستنباطي والمنهج الاستقرائي، وتوصلت الدراسة إلى عدة نتائج أثبتت صحة الفرضيات ومن هذه النتائج إن تحليل تكاليف مرحلة ما قبل الإنتاج ومرحلة الإنتاج الفعلي ومرحلة ما بعد الإنتاج تساهم في ترشيد واتخاذ القرارات في المنشآت الصناعية. ختم البحث بعدة توصيات منها، على المنشآت الصناعية التي لم تطبق نظام تكاليف دورة حياة المنتج أن تسعى لتطبيق هذا النظام لكونه يعمل على الاهتمام بالمعلومات الخاصة بالأنشطة التي تهدف للحصول على معرفة جديدة والمعلومات التي تتعلق بالبحث عن بديل لمنتج معين مما يساعد في اتخاذ قرارات رشيدة. Abstract The study covered the product lifecycle cost system and its role in rationalizing decisions in industrial plants, and problem of study represented in determining the impact of the analysis costs data of (pre-production, production, post-production) to rationalize decisions in industrial plants, and The objectives of the study to clarify the theoretical framework product lifecycle cost system. To achieve the objectives of the study the following hypotheses were test, there is statistically significant relationship between analysis of pre-production costs and decision-making in industrial plants accordance to the concept of product lifecycle costs, there is a statistically significant relationship between the actual production stage cost analysis and decision-making in industrial plants, according to the concept of product lifecycle costs system, there is statistically significant relationship between the post-production stages costs and decision-making accordance to the concept of product lifecycle cost. The researcher used the descriptive approach, deductive approach, and inductive approach, the study reached results validated the hypotheses including, the analysis of costs of pre-production stage, actual production stage and post-production stage contribute to rationalize the decision-making in the industrial plants. The study recommendations including, The industrial plants which did not apply the product lifecycle costs system must the seeks to apply this system because it works on the interest information on the activities that aim to get new knowledge and related in find an alternative for a particular product, which helps in making rational decisions.Item دور نظم المعلومات المحاسبية المحوسبة في تقويم الأداء المالي في الوحدات الحكومية بالسودان(2011) سليمان الفاضل آدم بابكرالمستـخلص تمثلت مشكلة البحث فى كيفيـة استفادة المؤسسات الحكوميـة من تطبيق نظم المعلومات المحاسبيـة المحوسبة، وما مدي إنعكاس ذلك التطبيق علي توفير المعلومات الملائمة لتقويم الاداء المالي. تتمثل أهمية البحث في أهمية دور نظم المعلومات المحاسبية المحوسبة في الوحدات الحكومية من خلال تقويم الأداء المالي وتوفير المعلومات الملائمة وتحسين جودة وكفاءة الأداء المالي. هدف البحث إلي تحقيق مجموعة من الأهداف لعل أهمها يتمثل في إظهار دور نظم المعلومات المحاسبية المحوسبة في توفير المعلومات الملائمة لتقويم الأداء المالي بالوحدات الحكومية. استخدم الباحث مجموعة من المناهج البحثية منها الاستنباطي والاستقرائي والتاريخي والوصفي التحليلي والاحصائي. لتحقيق أهداف البحث تم اختبار الفرضيات الآتية: 1. نظم المعلومات المحاسبية التقليدية لا توفرالمعلومات الملائمة لتقويم الأداء المالي بالوحدات الحكومية في السودان. 2. إستخدام نظم المعلومات المحاسبية المحوسبة يؤدي إلي تقويم الأداء المالي في الوحدات الحكومية بالسودان بصورة فعالة. 3. يعتمد ديوان الضرائب في السودان على نظم المعلومات المحاسبية المحوسبة في تقويم الأداء المالي. تم إثبات صحة الفرضية الأولى والثانية وعدم إثبات الفرضية الثالثة والتوصل الي عدة نتائج وتوصيات. من أهم النتائج المتحصل عليها: 1. إن نظم المعلومات المحاسبية التقليدية لا تساهم في توفير المعلومات الملائمة لتقويم الأداء المالي في الوحدات الحكومية. 2. يؤدي إستخدام النظم المحاسبية المحوسبة في الوحدات الحكومية الي تقويم الاداء المالي بصورة فعالة. 3. عدم إستفادة ديوان الضرائب في السودان من نظم المعلومات المحاسبية المحوسبة في تقويم الأداء المالي. أهم التوصيات التي قدمها الباحث: 1. ضرورة تطبيق ديوان الضرائب نظم المعلومات المحاسبية المحوسبة للمساهمة في تقويم الأداء المالي. 2. ضرورة الاستفادة من وسائل التقنية الحديثة في العمل المحاسبي لتقليل الأخطاء المحاسبية وتقويم الاداء المالي. 3. ضرورة تطوير النظام المحاسبي بديوان الضرائب بالسودان والاهتمام بالمحاسبين بتنظيم دورات تدريبية مستمرة لهم وتأهيلهم لمواكبة التطور التقني في مجال نظم المعلومات المحاسبية المحوسبة.