نموذج مقترح لأستخدام التكاليف الصناعية والبيئية في تحديد تكلفة صناعة الاسمنت بالسودان

Abstract

Abstract Research on the use of industrial and environmental costs in determining the cost of the cement industry in Sudan, the problem of the search declared that, Sudan as one of the developing countries checks fi"om several problems of degradation and increase productivity loss, given the limited resources available and the importance of the industrial sector of cement to be working to make the best use of these resources and preserve on the environment and the exclusion of all aspects and manifestations of loss and excessive use of rationalization, all that prompted the search for the best means and methods that will enable industrial plants to reduce production cost and quality so that it can compete with imported production. The goal of research is to clarijjz the benefits of the activity- based cost (ABC) and the system of production costs just in time (J11), and examine potential environmental cost accounting system in industrial installations, and highlight the application of accounting systems such as the activity-based costing ABC and environmental cost accounting system in Industrial installations, the statement of requirements for the establishment of an activity-based costing (ABC) and the system of production costs just in time (JH). To achieve the objectives of the search selected following hypothesis: First hypothesis." application of modern systems to determine the cost of cement in Sudan are accurate. ' , Second hypothesis." accounting system contributes environmental costs in measuring the environmental impacts of the cement industry, processing and reduce the danger. ‘ Third hypothesis." the proposed model to measure the cost of industrial and environmental cement Sudan. Having a researcher on the results of research to confirm their hypothesis above./// Do not take the traditional methods of the costs of environmental costs into account where the cement industry to pollute the environment. l Use the model proposed for industrial and environmental costs leads to determine the cost of the cement industry is accurate. The volume of employment in industrial enterprises Cement has been considerable, when the state owns such facilities as a result of administrative policies based on erroneous and Alterziatwhich had a significant impact on increasing the cost and height. Application of environmental cost accounting system to contribute to the measurement of environmental impacts and addressed. i . It also concluded research recommendations, including: Action on the application of modern systems (ABC) and (JH), which leads to determine the cost of the cement industry is accurate. ' The application of cost accounting system for environmental protection of the environment‘ and reduce wastage of the dust of industrialization, which represents 25% to 35% of its production. _ _ _ Reducing taxes imposed on cement production duties and productivity of local and national imposed before they reach the sale price so that it can compete with imported production. Development and the development of cement industry's current dog, tiles of diflerent types and the like those cement industries.