دور التكلقة المستهدفة في زيادة كفاءة إستغلال الموارد بالمنشآت الصناعية في السودان( دراسة ميدانية علي شركة صناعة البلاستيك)

Abstract

ABSTRACT 'The_problem of this research to answer-the next questions: Is the price always -effect on efficient use of resources and industrial facilities?, To which extent integrated work effect on the efficiency of resource use in plastics industry companies in Sudan ‘.7,’ Do focusing on product design affects to the efficiency of resource use in industrial plastic companies in Sudan ?, How can the value chain analysis that effects on the efficiency of resource use in plastics industrial companies in Sudan ?, what is the consequences to focus on the client to the efficient use of resources to plastics industrial companies in the Sudan ?, is the continuous reduction of the product cost leads to achieve efficient use of resource in plastics industry companies in Sudan‘? .The research aims to identify the impact of the price on the efficient use of resources in industrial facilities, to clari.fy in what extent the integrated teamwork make efficiency of_ resource use in the plastics industry companies in Sudan, study and analyze the focus effects on the product design on the efficient use of resources in the plastics industrial company in Sudan, measuring the value chain analysis on the efficiency of resource use; examine the effect of the customer policy on the resource use efficiency, identify the impact of the continued reduction of product cost to achieve efficient utilization of resources use. The researcher use the deductive, inductive, historical and descriptive method to test hypotheses, the study find out many results is; I. The style of target costs in the pricing (based on the market) because the selling price is leading to cost under taking into account the wishes and needs of customers and the expected value of the sales and strategies of competitors, the cost style according. to this hypothesis does not fit the application and loses its strength and its importance because the reality of the business practices presumably other reality spend the relationship of reciprocity between price and cost, which is reflected in the profit target. 2.The most effective way to keep the costs remain at a low level is the design costs out of products, not reduced after the entry of products for the stage production, which are difficult to influence the costs already afier it done. " 3. The style application of the target costs contribute to the excellence competitive for companies products that meet the anticipating changes to keep pace with customers‘ requirements, to face the competitive threats in the market.

The research fully recommended : ' l. Create a team group of all specializations, to coordinate company work, to improve the quality and performance of the product and its components in addition to reducing the price of the product and its components. 2. To updated methods and means of cost measurement and report them so that to become more effective in the current competitive enviromnent, to contribute to providing accurate information about the cost and in a timely manner, thus exceeding limitations that accompanies traditional methods and means, fnish cost measurement early while the disposal of the product. 3. interest analysis value chains measurement becomes a necessity indispensable tool for the diagnosis of underlying starts costs management, and then to rely on these products in the identification of the target, which must be brought to this analysis, and the activities of the value that must be covered, and the cells of the value that give rise concepts activities.