حامد محمد حامد منصور2017-11-222017-11-222015http://hdl.handle.net/123456789/8349رسالة ماجستيرThe study tackles the problem of inadequacy of traditional cost accounting methods in keeping pace with technological developments, and its inability to provide information that assists the management with the performance of cost reduction,given the competition among firms in the world of today, both at the local and international levels.Hence, the need has arisen for a new cost system using resources consumption accounting in such a way as to develop the efficiency and effectiveness of cost management systems in terms of realization of maximum accuracy in the provision of information and the ability to plan resources; hence supporting cost management within Sudanese industrial firms. The study aims at identifying the impact of resources consumption accounting on cost management and then goes to formulate research hypotheses for testing the basic hypothesis: Is there a relationship with statistical indications between resources consumption accounting and cost management? The following hypotheses stem from the aforementioned hypothesis: there is a relationship with statistical indications between the use of resources consumption accounting method and production cost at a given time. There is a relationship with statistical indications between the use of resources consumption accounting and continuous improvement. There is a relationship with statistical indications between the use of resources consumption accounting and cost method based on activity. The study uses the historical approach to present literature on related studies; the deductive approach to identify the nature of the problem and the structure of the study and to develop the hypotheses; the inductive approach to test the hypotheses and the descriptive approach in the field survey. A questionnaire has been developed and distributed among the target group. The study concludes that the use of resources consumption accounting method in cost management helps the management in controlling operational costs and their reduction and increase of production, and leads to optimal employment of resources. The use of resources consumption accounting also leads to finding a method for cost management that realizes essential merits for Sudanese industrial firms. The study recommends further field studies to be carried out regarding the extent of application of resources consumption accounting model in the different firms, especially industrial firms. It also recommends that the application of cost system along with resources consumption method help in cost managementادارة التكلفةThesis