الأساليب الحديثة للمحاسبة الإدارية ودورها في فاعلية قياس تكلفة الإنتاج الصناعي : دراسة ميدانية على عينة من المنشآت الصناعية بولاية الخرطوم

Abstract

Abstract This Study Is Discuss The Role of The Modern Methods of Management Accounting foe Effectiveness Measure of Industrial Costs, The problem of the search at the lack of attention or ignore the application of modern methods of management accounting in determining the industrial production costs, leading to the selection is not the exact cost, which in turn makes the factories is moving towards collapse gradually or is capable of competing with counterparts The problem of the research on these questions. Is there a relationship between the activity basis cost and measuring the cost of the industrial production? Is there a relationship between the just in time production and measuring the cost of the industrial production?. The researcher test the following hypotheses: consisted. The first hypothesis: there is a relationship between the activity basis cost and measuring the cost of the industrial production. The second hypothesis: there is a relationship between the just in time production and measuring the cost of the industrial production. The researcher use the descriptive approach: to. The researcher Use questionnaire, to collect data of the study. The researcher came to the following conclusions: 1 The application of activity basis cost method for measure the cost of industrial production accurate, objective established so that they can put a reasonable profit margin to the cost of the price is satisfactory to customers.