دور نظام محاسبة المسئولية في تقويم و جودة الأداء في المنشآت الصناعية : دراسة ميدانية على شركة مصفاة الخرطوم المحدودة (2020-2022 م)‎

الملخص EN

The responsibility accounting system have an impact on performance evaluation, what is the role of the responsibility accounting system in the quality of performance.

The study aimed to demonstrate the impact of the responsibility accounting system on performance evaluation, and to identify the effectiveness of the responsibility accounting system on the quality of performance.

The study followed the historical, inductive, deductive and descriptive analytical method.

The study reached several results, including, the responsibility accounting system helps in evaluating the private performance of each admini&rative level, identifying deviations and taking the necessary measures to reach appropriate solutions.

The process of performance measurement is a continuous and organized periodic process practiced by workers from different groups aimed at improving the performance of employees.

The study recommended conducting training courses for officials to get acquainted with the responsibility accounting system, its advantages and the positives of its application that affect performance in the Khartoum refinery, working on the permanent development of all components of the responsibility accounting system to improve the effectiveness of control and performance evaluation and to suit the application community.