علي تحديد تكلفة الوحدة المنتجة في المشآت الصناعية (ABC) أثر تطبيق نظام التكاليف علي اساس النشاط

Abstract

Abstract The study deals with the effect of application of Activity Based Costing system on the determination of unit cost. The research problem is that, the methods of allocation of indirect Industrial costs are no longer so effective in indirect cost apportionment on the products, in a precise manner. in particular, after the event of the tremendous technical progress, that has accompanied the production technology. Resulted in the limitation of the direct role of employment and the dependence to far extent on the mechanism, as result its inevitable to develop modern methods of costs to coincide with development, and to attain a more accurate information cost that could help the administration to function properly and take the right decision. The immerging of Activity Based Costing system helped in resolving this problem and contributed to the precise determination of production and services costs. The researcher adhered to the deductive approach to determine the patterns of the problem and to frame hypotheses, the researcher also followed the inductive approach to test hypotheses , and followed Historical approach to review the previous studies, and the analytical descriptive approach In cause study . To achieve the research's goals and objectives the following hypotheses are to be tested: First hypothesis: traditional methods for allocation of indirect industrial costs could not help in determination of unit cost in a proper mnner. Second hypothesis: the application of Activity Based Costing system leads to the determination of the real unit cost. Third hypothesis: Activity Based Costing system can be applied on Sudanese industrial enterprises. The researcher has arrived at the followingconclusions, which proved the correctness of all hypotheses: / ‘ 1. Allocation _of additional costs by using the traditional system could lead to unfair cost apportionment and consequently inaccurate cost estimate for the unit cost. 2. The implementation of Activity Based Costing System conduce to obtain a more comprehensive and accurate outputs, as a result of utilizing of more than one allocation ratio, therefore the system observes the proportional disparity in the costs of each activity which makes the indirect costs allocation more objective. 5. The conclusions of the study indicate that, it is potential to apply the Activity Based Costing System on the Sudanese enterprises. The study concludes with the following recommendation: A. It is necessary to apply the Activity Based Gosting System on the Enterprise (X) because it is the best one. B. The Necessity of providing detailed Information to cost accountants from officials in charge of production units this is because the cost systems need the detailed datum, the absence of which many cause inaccurate consequences and accordingly making of incorrect decisions. C. The state should be more interested in modern costing systems offering every potentialities and facilities to apply these systems so that it may provide for resolving its problems . D. More interest should be paid to quality issues and total quality control management in all activities of enterprises.