اثر نظام التكالف بالمؤسسات الزراعية المروية على المديونية

Abstract

The Abstract This research has shown the impact of cost system in Irrigated Agricultural Projects on debts-case study- of cost accounting system in the Gezira Scheme. The main problem of the research is whether the application of the individual account system in the Gezira Scheme resulting in the accumulation of tenant debts or whether the Joint account cost system or individual account system is better for the recovery of production cost? The main Objectives of the research is to ensure which of the two costing systems lead to the accumulation of tenant debt. In order to achieve the research objectives the following hypotheses have been proposed: 1. The joint accounting system is more effective in recovering of production cost than individual cost system in the Gezira Scheme. 2. Accumulation of debts is due to the inefficiency of practice of individual accounting cost system. 3. The negative attitudes which follow the practice of individual accounting system cost has lead to the accumulation of tenants debts. 4. The methodology followed in this research in order to reach the desired conclusion is as follows; the researcher applied an inductive, deductive and descriptive analytic methodology, as well as, the case study method. The primary data have been obtained through the questionnaire method. Secondary data have been collected by way of financial and administrative reports. The conclusions of the analysis have proved the validity of all the hypotheses The main findings which have been achieved by the researcher are as follows: 1. The joint accounting system is more effective in recovering the tenants’ production costs for various crops. 2. The study has shown that tenant debts which have accumulated under the individual accounting cost system result from unrecovered production costs. follows: 1. The joint accounting system is more effective in recovering the tenants’ production costs for various crops. 2. The study has shown that tenant debts which have accumulated under the individual accounting cost system result from unrecovered production costs. 3. Studies have shown that malpractice concerning the application of the individual account system resulted in the accumulation of tenant debts. 4. Studies have shown that inefficient recovery methods and the lack of a regulatory penalty system imposed on the tenants under circumstances of inability to cover production costs when applying the individual account system were the main reason for the accumulation of tenant debt. The main recommendations derived from this research are the following: 1. The importance of guiding and training the tenants to utilize the technical systems recommended by the agricultural researchers to augment production and productivity thereby contributing to cost recovery. 2. To find efficient ways to recover debt and production cost that focuses on economic and legal principles such as recovering previous debts should be a percentage of the profit instead of a fixed figure imposed on all which is the current situation. 3. The necessity of encouraging the tenants on agricultural insurance. 4. The importance of using a computerized information network to connect the different departments hence controlling production cost and tabulating debts. 5. The necessity of maintaining control systems and supporting them with trained and efficient employ