كلية التجارة
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Item أثر استخدام محاسبة استهلاك الموارد في ادارة التكلفة : دراسة ميدانية على المنشآث الصناعية السودانية(Al-Neelain University, 2015) حامد محمد حامد منصورThe study tackles the problem of inadequacy of traditional cost accounting methods in keeping pace with technological developments, and its inability to provide information that assists the management with the performance of cost reduction,given the competition among firms in the world of today, both at the local and international levels.Hence, the need has arisen for a new cost system using resources consumption accounting in such a way as to develop the efficiency and effectiveness of cost management systems in terms of realization of maximum accuracy in the provision of information and the ability to plan resources; hence supporting cost management within Sudanese industrial firms. The study aims at identifying the impact of resources consumption accounting on cost management and then goes to formulate research hypotheses for testing the basic hypothesis: Is there a relationship with statistical indications between resources consumption accounting and cost management? The following hypotheses stem from the aforementioned hypothesis: there is a relationship with statistical indications between the use of resources consumption accounting method and production cost at a given time. There is a relationship with statistical indications between the use of resources consumption accounting and continuous improvement. There is a relationship with statistical indications between the use of resources consumption accounting and cost method based on activity. The study uses the historical approach to present literature on related studies; the deductive approach to identify the nature of the problem and the structure of the study and to develop the hypotheses; the inductive approach to test the hypotheses and the descriptive approach in the field survey. A questionnaire has been developed and distributed among the target group. The study concludes that the use of resources consumption accounting method in cost management helps the management in controlling operational costs and their reduction and increase of production, and leads to optimal employment of resources. The use of resources consumption accounting also leads to finding a method for cost management that realizes essential merits for Sudanese industrial firms. The study recommends further field studies to be carried out regarding the extent of application of resources consumption accounting model in the different firms, especially industrial firms. It also recommends that the application of cost system along with resources consumption method help in cost managementItem دور إسلوب القياس المرجعي في ادارة التكلفة الاستراتيجية للمنتجات ودعم الميزة التنافسية للشركات الصناعية (دراسة ميدانيةعلى عينه من شركات صناعة السكر بالسودان)(جامعة النيلين, 2017) علي محمد علي محمدالمستخلص تناول الباحث في هذا الدراسة, دور اسلوب القياس المرجعي في ادارة التكلفة الاستراتيجية للمنتجات ودعم الميزة التنافسية في الشركات الصناعية وتمثلت مشكلة البحث في تساؤل رئيسي في كيفية ادارة تكاليف المنتجات من خلال اسلوب القياس المرجعي لدعم الميزة التنافسية للمنشآت الصناعية ؟ هدف البحث بصورة اساسية الى : التعرف على دور اسلوب القياس المرجعي في ادارة تكلفة المنتجات ودعم الميزة التنافسية للمنشآت الصناعية . لقد قام الباحث باتباع المنهج الوصفي وذلك من خلال دراسة وتحليل بيانات من الشركات الصناعية السودانية . لقد اختبر الباحث الفرضيات الرئيسية التالية : أسلوب القياس المرجعي يؤثر في ادارة التكلفة في المنشآت الصناعية السودانية . القياس المرجعي يؤثر في دعم الميزة التنافسية للمنشآت الصناعية السودانية . كما قام الباحث بإثبات الفرضيات لقد توصل الباحث إلي نتائج تؤكد صحة الفرضيات أهمها: ان اسلوب القياس المرجعي يؤثر على تحليل سلاسل القيمة وتحليل مسببات التكلفة وتحليل الموقف الاستراتيجي . كما ان اسلوب القياس المرجعي يؤثر على تحقيق الريادة التكاليفية وزيادة جودة المنتجات كما يؤثر على تسعير المنتجات والابداع والابتكار في المنتجات وتسليم المنتج . أوصى الباحث بعدد من التوصيات أهمها: ضرورة اهتمام المنشآت بتطبيق اسلوب القياس المرجعي لكي تتمكن المنشأة من زيادة فاعلية التحسين المستمر وزيادة القدرة التنافسية . ضرورة اهتمام المنشآت بتطبيق اساليب ادارة التكلفة الاستراتيجية المستحدثة . ضرورة ادارك محاسبي التكاليف والمدراء الماليين والاداريين باهمية اسلوب القياس المرجعي لتحقيقه اهداف خفض التكلفة الى مستوى اقل من المنافسين وزيادة الجودة بتقديم منتج متميز ، وزيادة رضاء العملاء ودعم الميزة التنافسية . Abstract This research investigated the role of benchmarking method in the strategic cost management of products and the support of the competitive advantage of industrial firms. The research problem is well represented in the following key research question: How to manage the costs of products using the method of benchmarking to support the competitive advantage of industrial firms? The research aimed in the first place to identify the role of benchmarking method in the cost management of products and the support of competitive advantage of industrial firms .The research used the deductive approach to the analytical descriptive approach to effect and analyze the field study data of the Sudanese industrial firms .To achieve the research objectives, the following main research hypotheses have been developed: Benchmarking method affects the cost management in the Sudanese industrial firms. Benchmarking method affects supporting the competitive advantage in the Sudanese industrial firms. The research proved the validity of said hypotheses and reached a number of findings, including the following: The benchmarking method affects the analysis of value chains and cost drivers as well as the strategic position. The benchmarking method affects the achievement of the costing entrepreneurship and the increase of the quality of products. The benchmarking method affects the products pricing and creativity and innovation of products, in addition to the delivery of the product. The research then concluded with a set of recommendations, including the following : The research recommended that firms should have more attention to apply the benchmarking method in order for the firm to increase the effectiveness of the continuous improvement and the increase of the competitive ability. The research recommended that firms should have a particular attention to apply the modern methods of strategic cost management. The research recommended that cost accountants as well as financial and administrative mangers should appreciate the significance of the benchmarking method, since, it works to achieve the objectives of cost reduction to a minimum level than that of the competitors and increase the quality by providing a distinguished product. This is in addition to increase the satisfaction of clients and support the competitive advantage.