أثر إسلوب محاسبة السجلات المفتوحة في إدارة التكلفة بالقطاع الصناعي السوداني : دراسة ميدانية على مصانع جياد

الملخص EN

The problem of study stemmed from the existence of many obstacles resulting from the inaccuracy in calculating costs and weaknesses in the level of performance of industrial companies under the current economic conditions.

The study aimed to measure the effect of open records accounting method on cost management in the Sudanese industrial sector.

The study used the survey form to collect field data from a simple random sample of groups working in the Sudanese industrial sector.

Through linear regression models, it was concluded that there is a statistically significant effect of open records accounting methods on cost management in the Sudanese industrial sector.

The study recommended the necessity for cost accountants in Sudanese industrial sector to be aware with the importance of information derived from the open records accounting method, since it is considered as one of mainstays of cost management in the industrial sector.