محاسبة استهلاك الموارد و دورها في ترشيد القرارات الاستراتيجية

الملخص EN

The study aimed, in its theoretical framework, to identify the concept, importance and objectives of resource consumption accounting, to identify the concept, importance and objectives of rational strategic decisions, and in its practical framework, it aimed to demonstrate the impact of the resource consumption accounting system in rationalizing strategic decisions in Sudanese industrial enterprises.

the study reached many results, the most important of which are : the use of a system of methods and tools for a resource consumption accounting system helps the management of these industrial enterprises to make rational strategic decisions that enable them to conduct their activities efficiently and effectively to achieve the desired goals.