تطبيق برنامج الاسكودا واثره علي النظم المحاسبية بادرارة الجمارك السودانية بالتطبيق علي ادارة جمارك مطار الخرطوم

Abstract

Abstract The problem of this research is in the method in which the program of asycudaa is applied and how it affects the accounting system. The objectives ofthe study are , the identification of asycudaa it is concepts and applications , the identification of accounting system according to asycudaa program . To achieve the study objectives the researcher used sample of survey to the customs clients. The study hypothesized that , the application of asycudaa program provide good quality of accounting infonnation , increase the efficiency and effectiveness of the customs performance , enhance the effectiveness of the internal control of the accounting system and so the over all control system . The researcher used the historical methodology in the following ofthe phenomenon in addition to the social survey and case study . The study finding is that , the program effects positively the accounting information is quality , efficiency and effectiveness , more over the program effects the control system and the internal control . The study recommendation are those , the usage of wide customs net to include all the other parties in the clearance process , the use of asycudaa in all the other customs branches , the adoption ofthe extemal parties in relation to the customs clearance process .