دور محاسبة التكاليف في تسعير المنتجات الدوائية 0دراسة حالة شركة وفرافما)

Abstract

t Abstract The research tackles the role oticost accounting, in pricing the drugs in the Sudan. The problem oli the reseztrcli is relleeted in showing that most ol‘ the drug llictories used the trutlitionzil cost system \\itltout considering the use olicost in pricin~__'. lhe importztnce oti the reseureh stems lrom the impo1'tz'tnce olithe industrial sector and the drugs industr} in purtieultu". Tliet'el'orc, it is tiecessttry to stud)" the industrial production cost 8; its eliliects on prices, rutionztli/ing decisions & distril)utin~__' dru-__is products. lhe reseztreh aimed to stud)‘ the role ol‘ cost in decision making reluted to drugs prices & methods otidistrihuting direct & indirect cost & the role oticost system in the drttgs industriul luctories. lo solve the p|'ohlent ol‘ the research. the rescurcl1ertztl<es the case stud_\ ol‘ \\’;tlr;t l’li;tr|nzt lot" (l|"tt\__is compun): lhe lollowing hypotheses were tested: l—l)e\'elopment of business liictories cost uccounting correlated with the dc\ elopment olithe ndininistrzttion. 1- Considering comp;t|'ehensi\'e the production cost will decreases the rislts pricingol‘|mt|1tttZ1cttt1*it1g drugs. 3-Developtnent in cost system contributed in r;ttEt>n:tli2.ing the decision ol drt1t_._'sprieing. lhe reseatrch used the lollo\\ in\__= Ll|3l\|'tt.lCllC.\'I (lC(ltlCll\'€, inductive, unul_\'ticul descriptive‘ & liistoricul. ll he rese;u'eh hypotheses hus heen \;tlid;tted & itnportzmt results & recommendations has heen conducted. l he most importztnt results tire: l-l)e\elopmencnt requires using modern cost systems & developing the trztdilionztl one to meet the grou ing needs otthe :1dminist|*t1tion.

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