بابكر محمد عثمان مالك2022-11-272022-11-272005http://hdl.handle.net/123456789/18147t 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. lltu i\Iost itnportttttt rcconttnctttltttinns ztru: I-Cost ztcctwtttttittg s) stem in tltc tl1"ttg.\ imltt_\t1'i;tl l1tctu1"ic.\‘ shuttlt <lc\ clopcd to l'0l|0\\ the technical dcwlnptncttt. thc tcqttircd outputs in cost 1*u|mt"1s. hcncfit 01“ztn;1l)~'sis ptvccss & thc pmalttccr. 3» I hcrc should he Dcvulopcd in cost 5) stcm & pricing method for Z»Nnn-I)c\'u]0pmcnt 01‘ cost .\'ystcttt to hu ttwtl in pricing decisions & ltcncc p|"it:cs urc Httcttttttcd in itttltt.\'tri;tl <lt"t|g>. 1 1 hc It I lturc slmttttl lvc ttvoid tltc upcrt1tiu|t_\ ml‘ input rupctitiott & to rcuch tn theمحاسبة التكاليفالنظم الالكترونيةThesis