أثر أسلوب محاسبة السجلات المفتوحة على زيادة الميزة التنافسية في القطاع الصناعي : دراسة حالة شركة دال للمواد الغذائية

الملخص EN

This study aims to demonstrate the effect of applying the open records accountingmethod on increasing the competitive advantage in the Sudanese industrialestablishments, and to achieve the goal the researchers used the statistical program(SPSS) to analyze the data obtained from the survey form that was distributed to a sampleof the Sudanese industrial establishments, and after using methods Descriptive AnalysisThe hypotheses were tested, and the study reached a set of results, including: that themethod of accounting for open records has led to its application to reduce the cost ofproduction in the establishments of the study sample, the study also recommendedworking on generalizing the application of the method of accounting for open records onSudanese industrial facilities for the purpose of reducing the cost of production andincrease competitive advantage.