دور التحليل الاسـتراتيجي للتكاليف في زيادة كفاءة التخطيط والرقابة للمنشآت الصناعية "دراسة حالة ألشركات الصناعية بالخرطوم"

Abstract

The study aims to identify the implementation of strategic cost analyses in Sudanese industrial companies. The study also aims to identify the suitability of the Sudan industrial environment to implement the strategic cost analyses as modern concept of cost management. In addition, the study amin to identify how far there is relationship between stratic cost analysis and the efficiency use of the palning and orgeizing in planning budget. The study assumes that there strong relationship between stratic cost analysis and the efficiency use of the palning and orgeizing in planning budget.