دور التكاليف المعيارية في الرقابة وتسعير المنتجات الصناعية (دراسة ميدانية علي شركة السكر السودانية)

Abstract

Abstract The study examined the role of standard costs in control and pricing of industrial products illustrated the importance of standard costs for the industrial plants and the role they play in control and pricing product. The research problem is most industrial plants do not apply the standard costing system which affects the control process and performance at the plant. The study aimed to determine the standard costing system's ability to analyze the negative deviations compared to actual costs with standard costs and find out the causes of weakness and strength to achieve more effective and productive capability for the plant. To achieve the objectives of the study the following hypotheses were tested there is a statistically significant relationship between the standard cost and pricing of industrial products, there is a statistically significant relationship between standard costs applied in plants and provide of information that will help their products quality in the market, there is a statistically significant relationship between standard costs and control on industrial products. Researcher relied on deductive approach, inductive approach, historical approach and the descriptive analytical approach. The study found several results, including the plant appling of standard costs in all their industrial products leads to maintain the highest quality in their products and ensure the continuity of the business, infonnation from the standard cost section used in decision-making at the plant, standard cost helps the plant to follow the price of their product in a continuous way. The study recommended that, standard cost must be close to reality so that the administration can reach a rational pricing decisions, it is necessary that standard cost of the plant to provide feedback of the data and information needed in order to be more accurate.