أساليب المحاسبة الإدارية الإستراتيجية ودورها في دعم الميزة التنافسية : دراسة ميدانية على بنك العمال الوطني

Abstract

Abstract The research management accounting strategic methods and its role in supporting the competitiveness of the industrial sector of Sudan, was where the research problem in that traditional approaches to the costs become fit in the modern industrial environment, it was necessary to invent new methods corresponding to traditional approaches to cost management, so the goal of this research is to identify methods management accounting strategy, and provide a scientific framework to highlight the role of strategic management accounting methods to reduce costs. To achieve the objectives of the study were tested the following hypotheses: no statistically significant correlation between improved cost competitive advantage, there is a statistically significant relationship between the production system in a timely and competitive advantage, there are significant differences between the target cost and competitive advantage relationship. The study used a questionnaire tool in data collection were distributed (60) Unit questionnaire on staff National Bank Workers. The study found a number of results, including the use of management accounting strategic methods has many of the characteristics that distinguish it from other traditional cost systems that have become inappropriate for industrial environment, modern, featuring administrative calculators strategic continuous interaction methods with the external environment to learn the desires of customers and achieve in the image advanced, low-cost products, there is a possibility for the application of strategic management accounting methods, but may need some time until you understand organic methods correctly and so is the training on how to apply adequately. The study recommended the application of all the principles and foundations of these methods until they are to take full advantage of them, and work to increase cooperation between all departments, sections and staff to do so of the utmost importance in raising the morale of them thus achieve the planned goals effectively and successfully.