أسلوب التكلفة على أساس النشاط و أثره على قياس و تخفيض تكاليف المنتج : دراسة ميدانية لعينة من الشركات الصناعية العاملة بالسودان

الملخص EN

The problem of the study stemmed from the fact that Sudanese industrial establishments did not pay more attention for accurate measurement for the industrial production cost and cost reduction; due to their dependence on traditional cost methods despite the existence of modern cost ones.

The study aimed to identify the activity based costing method and its beneficiary in the Sudanese industrial establishments.

Moreover, to determine the impact of the activity based costing system on the accuracy of cost measurement and reduction.

The study most important results showed that activity based costing method affects the measurement and reduce the production cost in the industrial establishments, also it reduces product cost because it eliminates cost activities, which add nothing to the product value.

The study most important recommendations call for applying activity based costing method as a mean for measuring and reducing cost in Sudanese industrial establishments, as well as conducting further research and studies to support the application of this method in modern industrial establishment.