دور نظام محاسبة التكاليف في تقويم اداء النقل البحري في السودان (دراسة حالة نظام التكاليف بشركة الخطوط البحرية السودانية

Abstract

9 Abstract The research focuses on the role of cost accounting system in the performance evaluation of Sea transpiration case study of Sudan Shipping Lines Company. The problem of the research is represented in how to provide information that assists the management of this company in detemiining the cost of services and the bases used in classifying and distributing the cost and the effect of that on performance evaluation of the company. The importance of the research arises from the importance of providing analytical and detailed information to assist the management in making accurate decision to determine the cost of services. The objective of the research is to study and to define the role of costing information and the bases of classifying the cost in Sudan Shipping Lines Company. The research used the following approaches deductive inductive, historical and descriptive analysis. To achieve the research objectives the following hypotheses were tested: 1- There is positive relationship between quantity and quality of cost data and performance evaluation of sea transportation in the company. 2- Using cost in determining sea transportation services in Sudan Shipping Lines Company provides information assist the management in making accurate decisions. 3- The bases used in classifying and disturbing sea transportation costs in the company influenced its performance evaluation. The research hypotheses has been validated and concluded with many finding and recommendations.

3 The most important findings are: 1- There is positive relationship between quantity and quality of cost data and performance evaluation of the company. 2- Using the cost in determining sea transportation services provides information assists in making accurate decisions in the company. 3- Applying scientific bases for classifying and distributing the costs assist performance evaluation of the company . The most important recommendations are: l- Sudan Shipping Lines Company must depends on costing information for performance evaluation. 2- The company should develop systems of performance evaluation of sea transportation to cope with the continuous development. 3- The company must concemed with the bases of classifying and distributing the costs to provide infomiation that assists the management in performance evaluation of the company.