دور نظام محاسبة التكاليف في تحسين اتخاذ القرارات الإدارية في الشركات الصناعية السودانية : دراسة ميدانية

الملخص EN

The study aimed to shed light on the outputs of the cost accounting system and the extent to which management relies on planning, control and decision-making.

The study found that there is a statistically significant relationship between applying the cost accounting system and improving management information for decision-makers, and using the cost accounting system applied in Al Salam Cement Factory to help management in the decision-making process.

This study recommended that Al-Salam Cement Factory maintain electronic accounting records for the cost accounting system, and that the information provided by the cost system in Al-Salam Cement Factory must be consistent with the type of decisions taken by the administration.