نموذج محاسبي مقترح لقياس تكلفة إنتاج وتصنيع وتسويق الصمغ العربي بالسودان

Abstract

Abstract The absence of scientific standards to measure the cost of Gum Arabic production, manufacturing and marketing in Sudan represents the problem of this research. Gum Arabic, as strategic commodity, contributed to providing foreign currencies that Sudan badly needed before the entry of oil into the exports system, yet the Sudanese libraries hardly shelf scientific researches that explain the Gum Arabic cost of production, and even the Gum Arabic Company, which has owned exportation concessions since 1969, has conducted no scientific study for measuring production costs. All the researches available take no step beyond the economic dimension and uses of the commodity, hence it has become inevitable to present a proposed accounting model to measure cost in accordance with modern costing systems that suit the production and manufacturing of the Gum Arabic. The significance of the present research stems from the fact that Gum Arabic used to be a top cash crop before losing its ground to cotton and oil seeds; up to the 1970s, Sudan had satisfied 80% of the world's demand for Gum Arabic. At the time, world demand was 70 thousand tons before shrieking to 40 thousand tons, thus Sudan's contribution has dropped to less than 50% due to the rise in the prices of Gum Arabic, besides the consumer countries' continuous search for alternatives to the extent that the world now consumes around 300 thousand tons of gelatin as an alternative to Gum Arabic. ح The researcher depended on the descriptive, deductive, historical and analytical methodology for the purpose of the research; and to realize the study's objectives, the following hypotheses are tested:- 1-the impacts of modern manufacturing systems are reflected on the cost accounting concepts, procedures and applications. 2-The product life cycle depends on the costing system, which involves identifying the cost of the process necessary for manufacturing the product as well as the cost of raw material importation phase 3-The Hashab gum production costs are low compared to the prices of international market selling. 4-the use of the just-in-time technique of production leads to a decrease in manufacturing costs of the hashab gum, besides maximizing the profits of the firm. 5-Arabic gum factories does not oblige to the accounting systems that caused by quality cost and the product life cycle technique.. The researcher has reached some findings that approved the truth of the above said hypotheses; these are: 1. The cost of producing one ton of the hashab gum is SDG 1400.6, with domestic marketing costs amounting to SDG 64.7 per ton, hence the cost of selling the ton of the hashab gum amounts to SDG 205.4. 2. The just-in-time technique of production is regarded as one of the best modern costing system mat is applicable to the gum Arabic manufacturing and can maximize the ferm's profitability. ط 3. The findings stressed that the taxes and fees imposed by the government on gum Arabic represent 40% of exports price, the matter which has resulted in a weak competitive ability on world markets. The study concluded with some recommendations among which: 1. The need to pay attention to the increase of the size of the necessary financing to producers, with the state's commitment to purchasing, the whole production through the Strategic Reserve Cooperation, besides giving producers encouraging price in order to reach the real productive capacity to produce gum in Sudan. 2. The necessity to abolish the gum Arabic company's concessions by preventing exportation of raw gum, besides expansion of the manufacturing process so as to make use of the value added and setting integrated programs to beware consumers insides and abroad about the benefits of using gum Arabic. 3. The search for strategic partnerships from outside to engage in the process of manufacturing gum Arabic in order to ensure the opening of new outlets in global markets to absorb the gum manufactured in Sudan. 4. The need to abolish all taxes and levies imposed by the government on the gum Arabic given that it is an agriculture product, with the zakats to be collected in kind from producers at harvest times.